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IN RE CREATIVE HAIRDRESSERS, INC.

Case No. 20-14583-TJC Jointly Administered with Case No. 20-14584-TJC.

639 B.R. 320 (2022)

IN RE: CREATIVE HAIRDRESSERS, INC., et al., Debtors.

United States Bankruptcy Court, D. Maryland, at Greenbelt.

Signed March 3, 2022.

Attorney(s) appearing for the Case

Keith N. Costa , Faegre Drinker Biddle & Reath LLP, New York, NY, Patrick A. Jackson , Faegre Drinker Biddle & Reath LLP, Wilmington, DE, Jonathan Harold Todt , Faegre Drinker Biddle & Reath LLP, Washington, DC, for Creditor Committee.

Richard Marc Goldberg , Daniel Joseph Zeller , Joel I. Sher , Shapiro Sher Guinot & Sandler, Baltimore, MD, for Debtors.

Lynn A. Kohen , L. Jeanette Rice , U.S. Trustee Office, Greenbelt, MD, for U.S. Trustee.

MEMORANDUM OF DECISION

The Internal Revenue Service ("IRS") asserts a priority claim against debtors Creative Hairdressers, Inc. and Ratner Companies, L.C. (the "Debtors") for the employer shared responsibility payment under § 4980H of the Internal Revenue Code, part...

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