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IN RE LEVOY

BAP No. CC-93-2301-OJV. Bankruptcy No. LA 85-08769-SB.

182 B.R. 827 (1995)

In re Patricia LEVOY and Daniel R. Aikens, Debtors. UNITED STATES of America, Appellant, v. Patricia LEVOY; Daniel R. Aikens; United States Trustee, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided May 17, 1995.

Attorney(s) appearing for the Case

Richard G. Stack, Los Angeles, CA, for U.S.

H. James Rosenberg, William H. Brownstein, Studio City, CA, for debtors.

Before OLLASON, JONES and VOLINN, Bankruptcy Judges.

OPINION

OLLASON, Bankruptcy Judge:

The United States of America ("the United States") appeals the bankruptcy court's order of October 22, 1993, which denied its motion to vacate the order disallowing claims of the Internal Revenue Service ("the IRS"). The United States contends that notice of the debtors' objections to the proofs of claim was insufficient, pursuant to Federal Rule of Bankruptcy Procedure 70041, and that...

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