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IN RE FIELD

No. BK-S-08-23345-BAM.

440 B.R. 191 (2009)

In re Hidemi FIELD, Debtor.

United States Bankruptcy Court, D. Nevada.

October 8, 2009.

Attorney(s) appearing for the Case

David Krieger , George Haines , Haines & Krieger, L.L.C., Elizabeth Ruth Deflyer, Las Vegas, NV, for Debtor.

MEMORANDUM

BRUCE A. MARKELL, Bankruptcy Judge.

Hidemi Field ("Hidemi") filed a chapter 13 bankruptcy petition on November 11, 2008 (dkt. # 1). On December 30, 2008, the Internal Revenue Service ("IRS") filed a proof of claim in Hidemi's case in the amount of $265,358.86 ("Claim 7-1" or "the proof of claim").1 The proof of claim related to tax delinquencies incurred in 1999, 2000...

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