IN RE INTERCARE HEALTH SYSTEMS, INC.

Case No. 2:09-bk-29121-PC.

In re: INTERCARE HEALTH SYSTEMS, INC., Chapter 11, Debtor.

United States Bankruptcy Court, C.D. California, Los Angeles Division.

November 12, 2013.


MEMORANDUM DECISION

PETER H. CARROLL, Bankruptcy Judge.

On May 14, 2013, the United States Department of Treasury — Internal Revenue Service ("IRS") filed an amended proof of claim ("Claim # 1-3") in the above referenced case asserting an unsecured priority claim under § 507(a)(8)(D) in the amount of $2,322,545.20. Debtor, Intercare Health Systems, Inc. ("Intercare") objects to the priority sought by the IRS, asserting that the three year period...

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