From the Editor – Claims • NACTT Academy

From the Editor – Claims

By The Honorable William Houston Brown (Retired)

Insufficient notice justified allowance of late-filed claim. The debtor did not schedule IRS, resulting in IRS not receiving notice of the claims’ bar date for governmental entities. Discussing the split of authority on whether lack of notice of the case filing permits allowance, the court found justification for allowance, reasoning that the claims bar date is not absolute when there is no notice to the creditor, since the Code assumes that the creditor actually received notice. Fundamental fairness questions prevailed, and denial of IRS’s claim would adversely . . .

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