- 11 U.S.C.
In re Paradis
Sep
10
2012
Ruling
IRS claim for taxes assessed more than three years before petition date could be treated as unsecured in plan.
Procedural posture
Debtors filed a petition under chapter 13 of the Bankruptcy Code, and the Internal Revenue Service ("IRS") filed a secured claim and an unsecured claim against the debtors' bankruptcy estate. The debtors filed an objection to the IRS's unsecured claim and asked the court to confirm a plan they proposed that did not give the IRS's unsecured claim priority status. The parties submitted the issue on a stipulated record.
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Court
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