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§ 507(c)

TelexFree, In re--Darr v. United States

Ruling
IRS's post-petition erroneous refund related to its pre-petition tax claim and was not anadministrative expense claim. (Bankr. D. Mass.)
Issue(s)
Priorities; Claims Arising from Erroneous Tax Refund or Credit.

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Commercial opinion summary, case decided on March 26, 2020 , LexisNexis #0520-029

McCarthy v. IRS (In re Naeem)

Ruling
IRS claim against debtor for erroneous payment of refund to co-debtor disallowed.
Issue(s)
Was IRS sending a properly issued refund check to the wrong address an "erroneous refund," the amount of which could be recovered from the bankruptcy estate.

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Consumer opinion summary, case decided on January 24, 2014 , LexisNexis #0214-082