One of the debtor's creditors filed an involuntary chapter 7 petition against him as a single petitioning creditor under 11 U.S.C. §303(b)(2) seeking adjudication in an attempt to collect upon a foreign judgment. The debtor responded to the involuntary petition claiming he had more than eleven holders of claims and the involuntary petition filed by a single petitioner was therefore improper. The petitioning creditor challenged whether the alleged debtor's listed holders of claims were eligible under §303, asserting some entities could not be counted because they were insiders or subject to voidable transfers under §§547, 548, or 549. The court found it unnecessary to reach the determination of the required number of qualifying petitioners because the petitioner could not prove that the alleged debtor was not generally paying his debts as they became due and dismissed the petition.