"Where did you come up with unpaid payroll taxes? They are current Post-petition."
Christy, perhaps I'm reading Attachment 6 incorrectly, but it seems to say that Dicon's payroll taxes were not paid for the payroll dates 6/25, 7/2, 7/9. and 7/16 - FICA and state and Federal withholding taxes were not paid on those dates and are listed as "Owed and Due".
All those dates are POST-PETITION. The Dicon BK petition was filed June 18th, the BK judge was assigned June 18th, and the trustee appointed June 29th.
Attachment 6 (note there are two pages) shows $29,078.07 UNPAID and OWED AND DUE for POST-PETITION Social Security, Medicare, state and Federal tax withholding. Anyway, that's the way I read it. Maybe you can correct me if I am wrong and explain why.