In re Fitzgerald

IRS Trust Fund Recovery penalty was personal to the debtors and had to be provided for in plan.
Procedural posture: 
Chapter 13 debtors objected to a proof of claim filed by the IRS, and the IRS objected to the confirmation of the debtors'plan under 11 U.S.C.S. § 1322(a)(2).
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Consumer case opionion summary, case decided on October 10,2008, LexisNexis #0209-127