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IN RE FIELS

No. 00-19543-DK.

260 B.R. 362 (2001)

In re David Luke FIELS and Joanne Aleia Fiels, Debtors.

United States Bankruptcy Court, D. Maryland.

April 3, 2001.

Attorney(s) appearing for the Case

John K. Nilan, Marilyn J. Brasier, O'Malley, Miles, Nylen & Gilmore, Calverton, MD, for debtors.

Charles H. Keene, Trial Attorney, Tax Division, United States Department of Justice, Stephen M. Schenning, United States Attorney, Washington, DC, Morton A. Faller, Rockville, MD, for creditors.

Thomas L. Lackey, Bowie, MD, Chapter 13 Trustee.

MEMORANDUM OF DECISION

DUNCAN W. KEIR, Bankruptcy Judge.

Background

David Luke Fiels and Joanne Aleia Fiels ("Debtors") filed a voluntary petition under Chapter 13 on September 5, 2000. The Internal Revenue Service ("IRS") filed a claim for unpaid 1995 and 1996 federal income taxes, designating $11,046.56 of the total claim as an unsecured priority claim under 11 U.S.C. § 507(a)(8).

The Debtors objected to the priority...

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