JERRY E. SMITH, Circuit Judge:
The government asks us to determine that the bankruptcy and district courts erred in disallowing a proof of claim filed by the Internal Revenue Service (IRS). Those courts held that where a self-employed individual is required to make estimated tax payments periodically throughout the tax year, the IRS's claims "become payable" not at the time the individual is required to file his tax return, but rather when those installment payments...
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