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MATTER OF WAINDEL

No. 94-20128.

65 F.3d 1307 (1995)

In the Matter of Patrick Gerald WAINDEL and Susan Louise Waindel, Debtors. UNITED STATES of America, Appellant, v. Patrick Gerald WAINDEL and Susan Louise Waindel, Appellees.

United States Court of Appeals, Fifth Circuit.

October 9, 1995.

Attorney(s) appearing for the Case

Gary D. Gray, Randolph L. Hutter, Gary R. Allen, Chief, Kenneth W. Rosenberg, Appellate Sect., Tax Div., Dept. of Justice, Washington, D.C., Gaynell Griffin Jones, U.S. Atty., Waymon G. DuBose, Jr., Dept. of Justice, Tax Div., Dallas, TX, for appellant.

Ian Cain, Bennett G. Fisher, Houston, TX, for appellees.

Before JONES, DUHÉ and STEWART, Circuit Judges.

EDITH H. JONES, Circuit Judge:

The Internal Revenue Service (IRS) appeals the district court's and bankruptcy court's disallowance of a tardily filed claim for unpaid taxes, penalties and interest in the debtors' Chapter 13 case. The lower courts held that tardily filed priority claims are disallowed from recovery under Bankruptcy Rule 3002 and that IRS's claim was not a mere amendment of another claim it filed in the case. Because IRS apparently finds it difficult...

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