IN RE PT-1 COMMUNICATIONS, INC.

Nos. 01-12655-CEC, 01-12658-CEC, 01-12660-CEC.

386 B.R. 402 (2008)

In re PT-1 COMMUNICATIONS, INC.; PT-1 Long Distance, Inc.; and PT-1 Technologies, Inc., Debtors.

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

March 26, 2007.


Attorney(s) appearing for the Case

Laurence May, Esq., Cole, Schotz, Meisel, Forman & Leonard, P.A., New York, NY, Attorney for Edward P. Bond, Liquidating Trustee of the Liquidating Trust U/A/W PT-1 Communications, Inc., PT-1 Long Distance, Inc., and PT-1 Technologies, Inc.

Thomas P. Cole, Esq., United States Department of Justice, Tax Division, Washington, D.C., Attorney for the Internal Revenue Service.


DECISION

CARLA E. CRAIG, Chief Judge.

This matter comes before the Court on the motion of the Liquidating Trustee (the "Trustee") of the Liquidating Trust U/A/W PT-1 Communications, Inc., PT-1 Long Distance, Inc., and PT-1 Technologies, Inc. for summary judgment expunging the request for administrative payment of the Internal Revenue Service ("IRS"). The IRS's current request seeks taxes, interest and penalties for the period of March 9, 2001 through...

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