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IN RE BERG

No. 05-39380DWS.

407 B.R. 167 (2009)

In re Philip Jay BERG, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

April 1, 2009.

Attorney(s) appearing for the Case

David A. Scholl, Law Office of David A. Scholl, Newtown Square, PA, for Debtor.

Philip J. Berg, Law Offices of Philip J. Berg, Lafayette Hill, PA, pro se.

MEMORANDUM OPINION

DIANE WEISS SIGMUND, Bankruptcy Judge.

Before the Court is the Debtor's Objection to Proof of Claim (the "Objection") filed by Department of Treasury—Internal Revenue Service (the "IRS"). After an evidentiary hearing held on January 28, 2009 and consideration of the parties' briefs, the Objection will be denied for the reasons set forth below.

BACKGROUND

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