[CLBS] Finality of a proof of claim

[Randy French]

I don't know what the finality is of a proof of claim.  If there had been an
objection and a ruling, then there would be finality on that ruling, subject
to some limitations. BR 3008.

But, the proof of claim is an admission by the taxing authority, and that
would probably be binding on the taxing authority.  If the ch 13 debtor
performed and completed his ch 13 plan, then the confirmed plan binds all
creditors and the proof of claim setting the amount of the priority debt
would seem to be included in the plan and order confirming the plan.  

Was there some audit that occurred post-petition and post-confirmation?  Did
they have a tax lien that they are trying to enforce? The p[roof of claim
likely would be binding as to whether and how much of a secured tax claim
was established, and clearly the plan could not have bene conformed,
performed and completed if the secured and priority claims were not properly
addressed in the plan.

Was this part of a Trump tweet?  I am not sure I would worry about it if
this was just Trump tweeting what he wanted to have happen on this.

Good luck.


Thanks.
Randy French

Law Office of Randal J. French, P.C.
Attorneys at Law
P.O. Box 836 
Boise, ID 83701 
(208) 859-6881

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-----Original Message-----
From: CLBS [mailto:clbs-bounces at admws.idaho.gov] On Behalf Of Christopher
Williams
Sent: Thursday, July 27, 2017 11:05 AM
To: CLBS at admws.idaho.gov
Subject: [CLBS] Finality of a proof of claim

What is the finality of a proof of claim when a taxing agency lists a tax
debt as non-priority?

Ch. 13 debtor completes his plan and receives a discharge.  A large amount
of tax debt was scheduled as non-priority, and the ISTC and IRS both filed
proofs of claim with a small amount listed as priority and a substantial
amount listed as general unsecured.  Now that the bankruptcy has concluded,
the taxing agencies are attempting to enforce the large amount of tax debt
listed as general unsecured in the POCs.

My preliminary research shows that these debts are not a part of the narrow
exception of non-priority, non-dischargeable tax debts.

Christopher Williams, Attorney
Martelle and Associates, P.A.
A BBB "A+" Rated Law Firm
Tel: 208-938-8500
Fax: 208-938-8503
www.martellelaw.com<http://www.martellelaw.com/>

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