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IN RE MATUNAS

No. 96-36436 (RTL).

261 B.R. 129 (2001)

In re Thomas and Judith MATUNAS, Debtors.

United States Bankruptcy Court, D. New Jersey.

April 16, 2001.

Attorney(s) appearing for the Case

Robert J. Cleary, United States Attorney, District of New Jersey, Robert Saal, Special Assistant, United States Attorney, Newark, NJ, for the United States of America.

W. Peter Ragan, Jr., Ragan & Ragan, PC, Wall, NJ, for the Debtors.

OPINION

RAYMOND T. LYONS, Bankruptcy Judge.

This matter arises out of a stipulation agreement entered into by the debtors and the United States of America, Department of Treasury ("IRS"), determining the amount of secured, priority and unsecured tax claims owed by the debtors to the IRS. The issue is whether the IRS is prevented by the doctrine of claim preclusion from seeking to collect taxes in addition to those set forth in the stipulation agreement...

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