MEMORANDUM DECISION AND ORDER GRANTING REARGUMENT AND ADHERING TO ORIGINAL DECISION It may sound strange, but the debtor objected to the proof of claim filed by the New York State Department of Taxation and Finance (“Department”) because the amount of the claim was too low. After the Court overruled the claim objection, the debtor filed this motion for reconsideration. (Motion for Reconsideration of Debtor’s Objection to Proof of Claim #2 Filed by New York State Department of Taxation and Finance, dated Apr. 22, 2019 (the “Motion”) (ECF Doc. # 45).) The Court will grant the Motion solely to amplify its prior bench decision. However, the debtor’s underlying claim objection is meritless, and the Court will, therefore, adhere to its original decision.BACKGROUNDThe facts are undisputed. The debtor filed his chapter 7 petition on September 8, 2015 (“Petition Date”). His initial submissions suffered from two material deficiencies that came to light only later. First, Schedule B (ECF Doc. # 1) did not disclose a claim the debtor had against his former attorney although it was the subject of litigation. Second, the debtor had not filed a 2013 tax return, but Schedule E did not list any unsecured priority claims, which would have included his potential 2013 tax liability.On November 2, 2015, and while the bankruptcy case was pending, the Debtor filed his 2013 income tax return. (Response to Objection to Proof of Claim #2 Filed by New York State Department of Taxation and Finance, dated Mar. 28, 2019 (“First Response”), at 2 (ECF Doc. # 43).) The Department issued a Notice of Assessment that same day in the sum of $39,878.61.1 (Id. at 3 & Ex. A.) The Trustee eventually filed a “no asset” report, meaning the case was fully administered and there were no assets to distribute to creditors. The debtor received a discharge on April 12, 2016 and the case was closed the same day.The debt for 2013 income taxes was not dischargeable, see 11 U.S.C. §§507(a)(8)(A)(i), 523(a)(1), and the Department subsequently collected most of the debt outside of the bankruptcy. On April 1, 2016, the Department set off a $5,142.00 tax refund pertaining to 2015 against the debtor’s New York State tax debt.2 (First Response, at 5 & Ex. B.) The debtor and the Department also entered into two installment payment agreements (collectively, the “Agreements”) after the case was closed to pay down the debt at the rate of $800.00 per month, and finally, the Department set off an additional $10,103.81 of 2013 tax debt against another refund. (Id. at
