(Bankr. E.D. Ky. Feb. 24, 2015)
The bankruptcy court sustains the chapter 13 trustee’s objection to the government’s late-filed tax claim. The court follows its prior precedent in holding that even if the creditor had no notice of the bankruptcy, a late-filed claim cannot be allowed in a chapter 13 case. Such a claim is not discharged, and thus equitable tolling does not apply, and the creditor’s fundamental fairness argument fails. Opinion below.
Author: Matt Lindblom