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IN RE MARSIAT

Bankruptcy No. 93-5853-8G3.

184 B.R. 846 (1994)

In re Frank G. MARSIAT d/b/a Rosario's Italian Restaurant, Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

October 3, 1994.

Attorney(s) appearing for the Case

Dennis J. LeVine, for Frank G. Marsiat.

Terry E. Smith, Chapter 13 Trustee.

Philip Doyle, U.S. Dept. of Justice, Janet Reno, Atty. Gen., Larry Colleton, Asst. Atty. Gen., for U.S.

Benjamin A. de Luna, Dist. Counsel, for I.R.S.

ORDER ON OBJECTION TO CLAIM NO. 11 OF INTERNAL REVENUE SERVICE

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came on for consideration on the Objection to Claim No. 15 of Internal Revenue Service filed by Frank G. Marsiat (Debtor). The Debtor objects to claim no. 15, which amends claim no. 11, because claim no. 11 was filed two days after the bar date for filing claims. In response to the objection, the IRS asserts that the failure to file a timely...

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