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IN RE SEIVERS

Nos. 05-10656, 314, 299.

378 B.R. 473 (2007)

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

United States Bankruptcy Court, W.D. Pennsylvania.

November 29, 2007.

Attorney(s) appearing for the Case

Donald R. Calaiaro, Esq., Pittsburgh, PA, for Debtor Brittney N.

Campbell, Esq., Washington, D.C., for The Department of the Treasury, Internal Revenue Service.

OPINION1

WARREN W. BENTZ, Bankruptcy Judge.

Introduction

Timothy J. Seivers ("Debtor" or "Mr. Seivers") 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...

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