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§ 502(b)(9)

In re Jones

Ruling
IRS claim dismissed for failure to comply with claims bar date.
Procedural posture

Debtor objected to the claim filed by the Internal Revenue Service (IRS) in her chapter 13 case. While the IRS conceded that the claim was untimely filed, it insisted that the late filing was properly excused. At issue was whether the claim was properly dismissed pursuant to 11 U.S.C.S. § 502(b)(9) based on the IRS's failure to comply with the deadline in Fed. R. Bankr. P. 3002.

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Consumer opinion summary, case decided on April 02, 2008 , LexisNexis #0508-064