1                              IN THE UNITED STATES BANKRUPTCY COURT  FOR THE MIDDLE DISTRICT OF GEORGIA  COLUMBUS DIVISION   In re:            )                )  MICHAEL AND LORA MILLER    )  CHAPTER 13 PROCEEDING                )  Debtors.            )  Case Number: 19-40964-JTL                    MEMORANDUM OPINION ON THE DEBTORS’  OBJECTION TO THE IRS’S PROOF OF CLAIM    The above-styled case came before the Court on the Debtors’ objection to the proof of  claim filed by the Internal Revenue Service (“IRS.”) Debtors’ Obj. to Claim, Doc No. 15. The  parties disagree as to the priority status of the portion of the IRS’s claim due for Shared  Responsibility Payments. For the reasons stated below, the IRS’s claim for Shared Responsibility   SIGNED this 26 day of October, 2021.  United States Bankruptcy Judge  John T. Laney, III  Case 19-40964 Doc 72 Filed 10/26/21 Entered 10/27/21 13:45:15 Desc Main  Document Page 1 of 10

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