
    In re Betty TOMLAN, Debtor. Ian LEDLIN, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
    No. 89-35673.
    United States Court of Appeals, Ninth Circuit.
    Argued and Submitted June 8, 1990.
    Decided July 12, 1990.
    Gary R. Allen, U.S. Dept, of Justice, Tax Div., Washington, D.C., for defendant-appellant.
    Allan Galbraith, Carlson & Drewelow, Wenatchee, Wash., for plaintiff-appellee.
    Before WRIGHT, WALLACE and KOZINSKI, Circuit Judges.
   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.  