IN RE ADAMS

No. 12-58243-JRS.

502 B.R. 645 (2013)

In re Tarn Denise ADAMS, Debtor. Adam Goodman, Standing Chapter 13 Trustee, Movant, v. Internal Revenue Service, Respondent.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

December 11, 2013.


Attorney(s) appearing for the Case

Adam M. Goodman , Chapter 13 Trustee, Atlanta, GA, Trustee.

Darren R. Hojnacki , Howard P. Slomka , Slomka Law Firm, Atlanta, GA, for Debtor.


ORDER

JAMES R. SACCA, Bankruptcy Judge.

Today the Court addresses a question that has divided bankruptcy courts: Is a creditor's late-filed proof of claim in a Chapter 13 case necessarily barred even if the creditor did not receive notice of the case in time to file a timely claim? Some courts hold that late-filed claims are barred regardless of the creditor's lack of notice. Other courts hold that late-filed claims should be allowed if the creditor did...

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