DAVID STOSBERG, Chief Judge, Bankruptcy
This matter having come before the Court upon the agreement of Steven L. Victor, the Plan Administrator (the "Administrator"), by counsel, and the Massachusetts Department of Revenue ("MDOR"), and it appearing to the Court that:
1. MDOR's original Proof of Claim (Claim No. 243), filed on July 19, 2004 ("Claim 243"), asserts a priority claim in the amount of $1483.52 and a general unsecured claim in the amount of $278.14 for a total of $1761.66.
2. MDOR's first amended Proof of Claim (Claim No. 532), filed on August 13, 2004 ("Claim 532"), asserts a priority claim of $1982.08 and a general unsecured claim for $3219.68 for a total amount of $5201.76.
3. Debtors' Third Omnibus Objection to Claims (DN 641), filed herein on October 15, 2004 ("The Third Omnibus Objection"), includes an Objection to Claim 243 and classifies it as a Paid Claim and as an "Amended/Replaced Claim."
4. The Third Omnibus Objection includes an objection to Claim 532 and classifies it as a "Books and Records Claim".
5. MDOR's second amended Proof of Claim (Claim No. 974), filed on December 13, 2004 ("Claim 974"), asserts a priority claim of $1526.08 and a general unsecured claim of $3219.68 for a total amount of $4745.76.
6. MDOR's third amended Proof of Claim (Claim No. 975), filed on December 20, 2004 ("Claim 975"), asserts a priority claim of $1526.08 and a general unsecured claim of $3219.68 for a total amount of $4745.76.
7. Debtors' Sixth Omnibus Objection to Claims (DN 1061) filed herein on March 31, 2005, includes an Objection to Claims 974 and 975, and classifies them as "Late Filed Claims."
8. Claim 532 was timely filed.
9. Claim 532 amends and supersedes Claim 243.
10. The bar date for governmental claims, as established by Order entered June 22, 2004 (DN 215) is November 19, 2004.
11. Claim 974 was not timely filed, but it amends and relates back to Claim 532 which was timely filed.
12. Claim 975 is a duplicate of 974.
13. The Administrator and MDOR desire to resolve the objections to MSDOR's claims under the terms set forth herein;
and the Court being otherwise sufficiently advised;
IT IS HEREBY AGREED, ORDERED AND ADJUDGED AS FOLLOWS:
A. The Debtors' Sixth Omnibus Objection to Claims is hereby withdrawn insofar as it relates to Claim 974, but otherwise remains in full force and effect.
B. Claim 974 is hereby deemed to be allowed in the amount of $3,219.68 as a general unsecured claim and $1,526.08 as a priority claim for a total of $4745.76 as MDOR's allowed claim.
C. Claim 243 and Claim 532 are hereby disallowed and expunged as they are amended and superseded by Claim 974.
D. Claim 975 is hereby disallowed and expunged from the Claims Register as a duplicate claim.