MEMORANDUM BRUCE A. MARKELL, Bankruptcy Judge. Hidemi Field ("Hidemi") filed a chapter 13 bankruptcy petition on November 11, 2008 (dkt. # 1). On December 30, 2008, the Internal Revenue Service ("IRS") filed a proof of claim in Hidemi's case in the amount of $265,358.86 ("Claim 7-1" or "the proof of claim"). 1 The proof of claim related to tax delinquencies incurred in 1999, 2000, 2005, 2006, and 2007. Some of those tax debts, however, were incurred not by Hidemi, but by her husband,...
