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IN RE PUCKETT

Bankruptcy No. 94 B 10370.

193 B.R. 842 (1996)

In re Laura L. PUCKETT, Debtor.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

February 14, 1996.

Attorney(s) appearing for the Case

Arthur Jaros, Richter & Jaros, Oak Brook, IL, for debtor.

Mayer Silber, Office of the District Counsel, IRS, Chicago, IL, for United States.

Craig Phelps, Chapter 13 Trustee, Chicago, IL.

MEMORANDUM OF DECISION

EUGENE R. WEDOFF, Bankruptcy Judge.

This closed Chapter 13 case is before the court on the motion of the United States of America to reopen the case and vacate the debtor's discharge. The government seeks this relief on the ground that the debtor's Chapter 13 plan failed to provide for full payment of late-filed priority claims. As set forth below, the motion must be denied because it constitutes an improper collateral attack on the...

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