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IN RE NICOLAUS

No. 19-1155.

963 F.3d 839 (2020)

IN RE: Anthony J. NICOLAUS, Debtor. Anthony J. Nicolaus, Appellant v. United States of America, on behalf of Internal Revenue Service, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 6, 2020.

Attorney(s) appearing for the Case

Abram V. Carls , Simmons & Perrine, Cedar Rapids, IA, for Appellant.

Julie Ciamporcero Avetta , Robert Joel Branman, I , Joan I. Oppenheimer , Casey S. Smith , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Appellee.

Before BENTON, GRASZ, and STRAS, Circuit Judges.

We are faced with an issue of bankruptcy procedure. Must a debtor object to a proof of claim filed by the Internal Revenue Service by serving it on the Attorney General and the local United States Attorney? Or is it good enough to simply mail it directly to the IRS? Because the latter is all the Federal Rules of Bankruptcy...

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