The debtors paid off their plan early and received a discharge; the case was closed.  The debtors filed a motion to reopen and the following day the IRS filed a proof of claim with the Court for post-petition unsecured priority taxes.  The chapter 13 trustee filed an objection to the proof of claim on grounds that it was not timely filed.  The debtors filed a motion to compel the trustee to recover distributed funds from unsecured creditors so that the funds may be paid to the IRS.  The Court disallowed the IRS claim as being untimely filed, because a claim that is filed after a chapter 13 estate is distributed to other creditors and the case is closed constitutes unreasonable delay.  With such disallowance, the chapter 13 trustee had no authority to pay that claim.  Consequently, the Court found no reason to compel the trustee to recover funds from the other unsecured creditors.