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IN RE PRATIVADI

No. 00-23357.

281 B.R. 816 (2002)

In re Seshadri N. PRATIVADI and Mallika Seshadri, Debtors.

United States Bankruptcy Court, W.D. New York.

February 11, 2002.

Attorney(s) appearing for the Case

David H. Early, Shapiro, Rosenbaum and Nelson, Rochester, NY, for debtors.

DECISION & ORDER

JOHN C. NINFO, II, Chief Judge.

BACKGROUND

On November 13, 2000, Seshadri N. Prativadi and Mallika Seshadri (the "Debtors") filed a petition initiating a Chapter 7 case. On the Schedules and Statements required to be filed by Section 521 and Rule 1007, the Debtors indicated that the Internal Revenue Service (the "IRS") and the New York State Department of Taxation and Finance ("New York State") held priority claims for...

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