Internal revenue manual delegation orders 191

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Civil tax procedure - LexisNexis

Held, lack of notice does not authorize court to extend bar date; however, Code protects creditors, namely, § 523(a)(3) (lack of creditor notice renders nondischargeable claim against individual debtor); § 726(a)(2)(C) (claim not subordinated if filed late due to lack of notice); § 501(c) (debtor or trustee may file proof of claim if creditor does not file timely). In the case of governmental entities, "adequate notice" must satisfy requirement of "fundamental fairness" rather than due process. Section 213(c) of the Bankruptcy Reform Act of 1994 amends Code § 503 to provide that the court may permit tardy filing of an administrative expense claim for cause., 901 F.2d 513 (6th Cir. 11 case with respect to taxes incurred postpetition but preconversion).

Treasurer's Directions - NSW Treasury - NSW

(3) "A claim of a governmental unit shall be timely filed if it is filed before 180 days after the date of the order for relief or such later time as the Federal Rules of Bankruptcy Procedure may provide.", 166 B. Allowance of such a claim, upon the manifestation of an intent to hold the estate liable on the debt, has come to be known as an informal proof of claim. The [informal proof of] claim must be in writing; there must be a demand by the creditor on the estate; it must evidence an intent to hold the debtor liable; the claim must be filed with the bankruptcy court; and allowance of the claim must be equitable under the facts of the case." , 165 B.

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Little-Known IRS Notation May Establish Tax. -

Due process should protect creditor where these provisions fail to do so. However, this standard still requires that if the federal agency was a known creditor it must have received actual formal notice of a bankruptcy case before its claims are discharged. "A failure to comply with the [Bankruptcy Codes's] claim filing requirements ... 1994) ("To constitute an informal proof of claim there must be a writing which makes a demand on the estate and/or expresses an intent to hold the estate liable for the debt.") , 189 B.

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That the federal agency knew through informal means, i.e., word of mouth, that the debtor was in bankruptcy is not sufficient. is not necessarily the death knell for a misguided or inattentive creditor.

Internal revenue manual delegation orders 191:

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