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Department of Treasury IRS v. Seivers (In re Seivers)

Department of Treasury IRS v. Seivers (In re Seivers)

Ruling
IRS not entitled to extension of bar date in absence of excusable neglect.
Procedural posture

Movant IRS filed a motion for an extension of the bar date nunc pro tunc on the basis that its failure to timely file its proof of claim in the chapter 11 debtor's case was due to excusable neglect, within the meaning of Fed. R. Bankr. P. 9006(b)(1).

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Consumer opinion summary, case decided on November 29, 2007 , LexisNexis #1207-140