In re Nelson
Jun
25
2012
Ruling
Timely income tax claims by IRS did not preclude debtor from filing claims on behalf of IRS for withholding taxes and penalties.
Procedural posture
Debtors filed proofs of claim on behalf of the Internal Revenue Service (IRS) for withholding payroll taxes and penalties due from the debtors' business. The bankruptcy trustee moved to disallow the claims as improperly filed and untimely.
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Court
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