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Bankrupt Debtor Only Needed to Serve IRS in Tax Claim Objection

July 6, 2020, 4:17 PM

The Internal Revenue Service lost its bid to collect a $93,000 tax penalty from a bankrupt debtor after a federal appeals court said he didn’t violate filing requirements in sending his claim objection only to the IRS.

The IRS argued that the debtor, Anthony Nicolaus, should have served the attorney general. But the Federal Rules of Bankruptcy Procedure that existed at the time of Nicolaus’ filing only required him to serve the “claimant,” which was the IRS, the U.S. Court of Appeals for the Eighth Circuit ruled Monday, reversing a bankruptcy court ruling.

“Motions” against the U.S. have to be...

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