A Chapter 13 debtor must act in good faith in connection with the claims resolution process.  IRS filed a proof of claim for taxes for 2005 through 2007, noting that the Debtors had not filed returns for those years.  Debtors objected to the claim on the ground that they have now filed tax returns. Disallowance is not proper given that debtors known their tax liabilities.  Objection denied, without prejudice to renew objection and to show seek allowance of claim only in amount that Debtors actually owe according to their tax returns.