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IN RE BATES

Bankruptcy No. 386-00227H13.

81 B.R. 63 (1987)

In re Warren Clyde BATES, Debtor.

United States Bankruptcy Court, D. Oregon.

November 20, 1987.

Attorney(s) appearing for the Case

Steve Scroggin, Beaverton, Or., for debtor.

Mark Nebergall, Asst. Atty. Gen., Washington, D.C., for IRS.

MEMORANDUM OPINION

HENRY L. HESS, Jr., Chief Judge.

This matter came to be heard upon the debtor's objections to the claim filed by the Internal Revenue Service (IRS) and his motion to avoid IRS liens. The debtor was represented by Steve Scroggin of Beaverton, Oregon. The IRS was represented by Mark Nebergall, assistant Attorney General, of Washington, D.C. For the reasons stated below, the objections must be overruled.

The IRS contends that its...

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