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IN RE ARNOTT

No. 07-25307-TPA.

395 B.R. 343 (2008)

In re James ARNOTT Jr. and Laurie Arnott, Debtors. James Arnott Jr., and Laurie Arnott, Movants, v. Internal Revenue Service, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

October 9, 2008.

Attorney(s) appearing for the Case

Nicole M. Elliott, for the Internal Revenue Service.

MEMORANDUM ORDER

THOMAS P. AGRESTI, Bankruptcy Judge.

This matter stems from Proof of Claim 4-1 ("Proof of Claim") filed by a creditor which self-identified itself on the Proof of Claim form as "Department of the Treasury-Internal Revenue Service." Debtors responded by filing an Objection to Claim of Internal Revenue Service ("Objection"), Document No. 128, in which they named the Internal Revenue Service ("IRS") as the respondent...

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