- 11 U.S.C.
In re Toberman
Nov
22
2006
Ruling
IRS was entitled to a priority unsecured claim for debtor's failure to remit withholding taxes.
Procedural posture
When debtor filed a chapter 7 bankruptcy proceeding, the IRS filed a proof of claim in which it asserted that, by reason of unpaid employee withholding taxes, it was a priority unsecured creditor under 11 U.S.C. § 507(a)(8) and was entitled to a stated sum in that capacity. The trustee objected to the IRS claim and also claimed that it was properly subordinated per 11 U.S.C. § 510(c).
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Court
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