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§ 507(a)(8)(C)

Great Food Great Fun, LLC, In re

May
28
2020
Ruling
State’s claim for debtor’s obligation to pay sales taxes incurred by predecessors was entitled to priority status. (Bankr. W.D.N.Y.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Collected or Withheld Tax.

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Court :
( Judge Bucki ) [ Bankruptcy Court ]
Commercial opinion summary, case decided on May 28, 2020 , LexisNexis #0720-082
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United States v. Monahan (In re Monahan)

Sep
19
2013
Ruling
IRS efforts to collect nondischargeable trust fund recovery penalties did not violate discharge injunction.
Issue(s)
Did IRS violate the discharge injunction by attempting to collect trust fund recovery penalties assessed under 26 U.S.C. § 6672.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on September 19, 2013 , LexisNexis #1013-044
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In re Hilliard

Sep
26
2012
Ruling
Claim for unpaid workers' compensation assessment allowed as excise tax over debtor's objection.
Procedural posture

Creditor, the state Department of Labor & Industry Employment Relations Division, Uninsured Employers Fund (fund) filed a proof of claim pursuant to 11 U.S.C.S. § 507(a)(8)(C) and Fed. R. Bankr. P. 3001(f). Debtor, an uninsured employer, filed an objection to the proof of claim.

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Consumer opinion summary, case decided on September 26, 2012 , LexisNexis #1012-080
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Goins v. Department of Treasury Internal Serv. (In re Goins)

Oct
04
2010
Ruling
Trust fund recovery penalty taxes were nondischargeable.
Procedural posture

The matter before the court was Count II of plaintiff debtor's Complaint to Determine Nature, Validity, Priority and Dischargeability of Debt, and defendant United States' (Department of the Treasury Internal Revenue Service's) Motion to Dismiss and Abstain.

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Consumer opinion summary, case decided on October 04, 2010 , LexisNexis #1110-015
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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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opinion summary, case decided on November 22, 2006 , LexisNexis #0307-022
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