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IN RE PARADIS

No. 11-20858.

477 B.R. 295 (2012)

Paul George PARADIS, Jr., Melanie Irene Paradis, Debtors.

United States Bankruptcy Court, D. Maine.

September 10, 2012.

Attorney(s) appearing for the Case

E. Chris L'Hommedieu, Esq., Lewiston, ME, for Debtor.

MEMORANDUM OF DECISION

JAMES B. HAINES, JR., Chief Judge.

At issue is confirmation of the debtors' chapter 13 plan, the vitality of which hinges on their objection to the claim of the Internal Revenue Service. Both confirmation and the claim objection have been submitted for decision on a stipulated record.1 As discussed below, the objection is sustained, and the plan is confirmed.

Background

The parties agree...

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