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IN RE RAMOS DELGADO

No. 05-01539 GAC.

360 B.R. 403 (2006)

In re Martin RAMOS DELGADO, Debtor.

United States Bankruptcy Court, D. Puerto Rico.

May 10, 2006.

Attorney(s) appearing for the Case

Victor Gratacos Diaz, Caguas, PR, for Debtor.

DECISION AND ORDER

GERARDO A. CARLO-ALTIERI, Chief Judge.

I. Background

On February 24, 2005, the debtor Martin Ramos Delgado ("Ramos") filed a petition under Chapter 13 of the Bankruptcy Code. The Puerto Rico Department of Treasury ("Treasury") filed Proof of Claim # 9 for the amount of $51,133.74, including the sum of $47,442.51 as a priority, pertaining to tax year 2001.

On August 10, 2005, Ramos filed an Objection to Proof of Claim...

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