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IN RE GARDENHIRE

BAP No. CC-97-1470-KJH, Bankruptcy No. LA 96-39748 AA.

220 B.R. 376 (1998)

In re Charles GARDENHIRE and Opal Gardenhire, Debtors. Charles GARDENHIRE and Opal Gardenhire, Appellants, v. INTERNAL REVENUE SERVICE, Edwina E. Dowell, Chapter 13 Trustee, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided April 23, 1998.

Attorney(s) appearing for the Case

Charles Gardenhire, Opal Gardenhire, Cerritos, CA, Pro se.

Robert N. Kwan, Assistant U.S. Attorney, Los Angeles, CA, for Internal Revenue Service.

Before: KLEIN, JONES and HAGAN, Bankruptcy Judges.

OPINION

KLEIN, Bankruptcy Judge.

The central issue is whether the doctrine of equitable tolling applies to Bankruptcy Code § 502(b)(9)'s 180-day period for governmental units to file proofs of claim notwithstanding that Federal Rule of Bankruptcy Procedure 3002(c)(1) forbids retroactive enlargements of that time.

We conclude that equitable tolling does apply to the proofs of claim governed by Bankruptcy Code § 502(b)(9) notwithstanding...

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