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IN RE WILLIAMS

No. 00-04681-8G3.

269 B.R. 68 (2001)

In re Edward WILLIAMS, Brenda Diane Williams, Debtors.

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

September 28, 2001.

Attorney(s) appearing for the Case

B. Gray Gibbs, Gibbs & McCurley, P.A., St. Petersburg, FL, Jamie K. Proctor, Tampa, FL, for debtors.

Donna A. Bucella, United States Attorney, Mac Cauley, United States Attorney, Hemant Sharma, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for U.S.

Terry E. Smith, Bradenton, FL, Chapter 13 Trustee.

ORDER ON OBJECTION TO CLAIM # 11 OF INTERNAL REVENUE SERVICE

PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came on for final evidentiary hearing on the Objection to Claim # 11 of the Internal Revenue Service filed by Edward and Brenda Diane Williams (the "Debtors").

Background

The Debtors filed a Chapter 13 petition on March 28, 2000. The Internal Revenue Service filed Claim # 11 on September 5, 2000 in the total amount of $13...

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