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IN RE MADER

No. 07 B 15979.

444 B.R. 409 (2011)

In re Phillip and Diana Rae MADER, Debtors.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

February 10, 2011.

Attorney(s) appearing for the Case

Patrick J. Hart, Libertyville, IL, Attorney for Debtors.

James E. Brown, Tax Division, U.S. Dept. of Justice, Washington, DC, Attorney for Creditor.

MEMORANDUM OPINION

PAMELA S. HOLLIS, Bankruptcy Judge.

This matter comes before the court on the Objection to Amended Claim By Internal Revenue Service filed by Phillip and Diana Rae Mader ("Debtors") on August 12, 2010. For the reasons stated below, the court sustains, in part, and overrules, in part, Debtors' Objection.

JURISDICTION AND PROCEDURE

The court has jurisdiction to entertain this matter pursuant to 28 U.S.C. § 1334 and...

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