Deborah Ebner, Evanston, Ill., Dean Harvalis, Chicago, Ill., Asst. U.S. Trustee., Daniel A. Zazove, Towbin & Zazove, Ltd., Chicago, Ill., for Creditor’s Committee., Joseph Cammarata, Dept, of Justice, Tax Div., Civil Trial Section, Northern Region, Washington, D.C., Victoria Crosley, I.R.S., Joel Nathan, Illinois Dept, of Revenue, State of Illinois Center, Chicago, Ill., for I.R.S., Lynn E. Botka, Lockport, Ill., Rene J. Mathieu, Oak Brook, Ill., Keevan D. Morgan, Drugas, Morgan & Hyink, Chicago, Ill., for debtor., William J. Connelly, Hinshaw, Culbertson, Moelmann, Hoban & Fuller, Chicago, Ill., Pamela S. Hollis, Hollis & Johnson, Chicago, Ill., for First Midwest Bank/Joliet.