A judge ruled on a Storage Technology tax dispute.

Judge Roland J. Brumbaugh sharply criticized the Internal Revenue Service’s audit of Storage Technology and ordered the IRS to refigure its estimate that the computer equipment maker owes $640 million in back taxes. The Louisville, Colo.-based firm claims it owes just $3 million. Brumbaugh complained that the IRS sent “inexperienced, untrained and unknowledgeable agents” to perform what he called an “incompetent audit.” Storage filed for Chapter 11 reorganization two years ago, and a hearing is set for next week on its proposed reorganization plan.