A hearing was held on January 17, 1997. Appearing for the parties were Lynn D. Lauver, attorney for the debtors, and Martin M. Shoemaker, attorney for the United States. Also present were Royce Harper and David Tarvin, Assistant Attorneys General for the State of Nebraska. 303.71 have not been followed, the certification is no longer valid, and thus the IRS claim should be disallowed. The assessments originally made are those which form the basis of the IRS claim.
Debtor seeks modification of that assessment.
The Court lacks jurisdiction over the necessary parties to that action, including the State of Nebraska. The debtors' redress is in Nebraska state court with respect to his claim that child support assessments are inaccurately reflected on the proof of claim of the Internal Revenue Service.