OLA MAE POWELL

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UNITED STATES BANKRUPTCY COURT
DISTRICT OF ARIZONA
In Re: In Proceedings Under Chapter 13
OLA MAE POWELL, Case No. 4:26-bk-06164-SHG
ORDER SUSTAINING AMENDED OBJECTION
TO PROOF OF CLAIM FILED BY INTERNAL
REVENUE SERVICE
Debtor(s).
(Claim #5)
ON THIS DATE the Court considered the Debtor’s objection to proof of claim #5, filed
by Internal Revenue Service (the “Claimant”) on or about August 5, 2026. The Debtor filed such
objection on September 22, 2026, requesting that Court issue an Order directing the Internal
Revenue Service to withdraw its current claim because it was filed under the Arizona
Department of Revenue on the Claims Register and file another claim under the Internal
Revenue Service on the Claims Register. Also, the Objection requested the Court to require the
Internal Revenue Service to correct its proof of claim in light of the affidavit provided to the
Internal Revenue Service. The Court finds that the objection to claim contains proof sufficient to
overcome the presumption of validity imposed by Fed. R. Bankr. P. 3001(f) and was properly
served pursuant to the Federal and Local Rules of Bankruptcy Procedure. The Court further finds
that the objection or notice contained the appropriate twenty-one (21)-day negative notice
language, pursuant to LBR 3007, which directed the Claimant to file a written response within
twenty-one days or the objection may be sustained by the court without further notice or hearing.
Due to the failure of the Claimant to file a timely written response to the objection, the Court
deems the Debtor’s claim objection to be unopposed and, therefore, the Court finds that just
cause exists for the entry of the following order:
IT IS THEREFORE ORDERED that the Debtor’s Objection to the Proof of Claim filed
by Claimant is SUSTAINED and Orders the Internal Revenue Service to withdraw the Proof of
Claim (Claim #5) and file a new claim under the Internal Revenue Service on the Claims
_________________________________
Scott H. Gan, Bankruptcy Judge
Dated: October 19, 2026
THIS ORDER IS APPROVED.
Case 4:26-bk-06164-SHG Doc 56 Filed 10/19/26 Entered 10/19/26 14:02:19 Desc
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Register. It is FURTHER ORDERED that the Internal Revenue Service, when filing its new
claim, to do so in light of the affidavit provided by Debtor to the IRS..
SIGNED AND DATED ABOVE
Case 4:26-bk-06164-SHG Doc 56 Filed 10/19/26 Entered 10/19/26 14:02:19 Desc
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