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IN RE HUDSON

No. 00-11683.

321 B.R. 20 (2005)

In re Paul S. HUDSON, Debtor.

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

November 30, 2004.

Attorney(s) appearing for the Case

Paul S. Hudson, Crofton, MD, Pro se.

Bartholomew Cirenza, U.S. Department of Justice, Tax Division, Washington, D.C., for United States.

MEMORANDUM-DECISION AND ORDER

ROBERT E. LITTLEFIELD, JR., Bankruptcy Judge.

The United States of America, on behalf of its agency the Internal Revenue Service ("IRS"), moves for partial reconsideration of the court's September 7, 2004 Decision and Order ("Decision"), holding that the IRS is not entitled to claimed interest on compromised trust fund recovery penalties. See FED. R. BANKR. P. 9024; FED. R. CIV. P. 60.

JURISDICTION

The...

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