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IN RE SEIVERS

No. 05-10656.

360 B.R. 461 (2007)

In re Timothy J. SEIVERS, Debtor. Department of the Treasury, Internal Revenue Service, Movant, v. Timothy J. Seivers, Respondent. Timothy J. Seivers, Movant, v. Department of the Treasury, Internal Revenue Service, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

January 11, 2007.

Attorney(s) appearing for the Case

Donald R. Calaiaro, Esq., Pittsburgh, PA, attorney for Debtor.

Brittney N. Campbell, Esq., Washington, D.C., attorney for the Department of the Treasury, Internal Revenue Service.

OPINION

WARREN W. BENTZ, Bankruptcy Judge.

Background

Timothy J. Seivers ("Debtor") filed a voluntary Petition under Chapter 11 of the Bankruptcy Code on March 7, 2005. The Department of the Treasury, Internal Revenue Service ("IRS") received a Notice of Chapter 11 Bankruptcy Case, Meeting of Creditors & Deadlines ("Notice") entered on the docket on June 2, 2005. The Notice provided that the deadline to file a proof of claim for...

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