MEMORANDUM DECISION
MICHAEL S. McMANUS, Bankruptcy Judge.
The chapter 13 debtors have objected to the priority claim of the Internal Revenue Service (IRS) for income taxes and interest for tax years 1989 and 1991. The debtors contend that this claim is not entitled to priority status because the returns for these years were due more than three years before the filing of their current chapter 13 petition.
The court holds that when the IRS, because...
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