Court of Appeals for the Third Circuit August 5, 2003, No. 02-4240 (Berardi v. Internal Revenue Service Frederick L. Reigle)

OPINION OF THE COURT

RENDELL, Circuit Judge.

After Gary Berardi filed a petition for bankruptcy in 1998, the Internal Revenue Service (“IRS”) filed a proof of claim seeking recovery for a claimed income tax liability of $24,079 plus penalties and interest, the result of an audit of Berardi’s 1995 federal income tax return.