Chapter 13 debtors objected to the priority claim of the IRS contending that the tax liabilities at issue were too old to qualify for priority treatment 11 U.S.C. § 507(a)(8)(A)(i). The Bankruptcy Court, Duncan W. Keir, held, by exercise of its 11 U.S.C. § 105(a) equitable powers, that the 11 U.S.C. § 507(a)(8)(A)(i) priority period was automatically tolled during the pendency of the automatic stay in debtors' prior Chapter 13 case.