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IN RE BOEHM

No. 99-50900.

255 B.R. 686 (2000)

In re Donna Marie BOEHM, Debtor.

United States Bankruptcy Court, E.D. Kentucky, Lexington Division.

September 15, 2000.

Attorney(s) appearing for the Case

J. James Rogan, Danville, KY, trustee, pro se.

Aneida P. Winston, Washington, DC, for Internal Revenue Service.

MEMORANDUM OPINION AND ORDER

WILLIAM S. HOWARD, Chief Judge.

This matter is before the Court on the trustee's Objection to Proof of Claim No. 9 Filed by Internal Revenue Service (Doc. # 27), and the Response (Doc. # 30) filed by the United States. The trustee seeks to have the claim of the Internal Revenue Service ("IRS") in the amount of $18,245.92 disallowed as a priority claim. The trustee contends that the claim is based on a civil penalty which...

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