IN RE O'ROURKE

No. 05-21831.

346 B.R. 643 (2006)

In re Thomas J. O'ROURKE and Carol D. O'Rourke, Debtors.

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

July 28, 2006.


Attorney(s) appearing for the Case

Thomas J. O'Rourke and Carol D. O'Rourke, Victor, NY, pro se.


DECISION & ORDER

JOHN C. NINFO, II, Chief Judge.

BACKGROUND

On April 18, 2005, Thomas J. O'Rourke and Carol D. O'Rourke ("Carol O'Rourke") (collectively, the "Debtors"), filed a petition initiating a Chapter 7 case, which was converted to a Chapter 13 case on June 3, 2005. On April 26, 2006, the Debtors filed a Motion Objecting to Claim Number 12, filed by the United States Department of the Treasury — Internal Revenue Service...

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