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IN RE BETTY TOMLAN, DEBTOR. IAN LEDLIN, TRUSTEE, PLAINTIFF-APPELLEE, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT.

PER CURIAM:

We consider whether the IRS must timely file a proof of its unsecured claims in order to obtain priority status in a Chapter 13 bankruptcy. We conclude that it must, adopting as our own the excellent opinion of Judge Quackenbush below, reported at 102 B.R. 790 (E.D.Wash. 1989).

AFFIRMED.

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IN RE TOMLAN
(Jul 12, 1990)