Case: IRS Amended Proof of Claim in Bankruptcy Disallowed as Untimely Because Claim Was Not Sufficiently Related to Timely Filed Claims (Bankr. S.D. Tex.)

A claim for trust fund recovery penalties filed by the IRS in Debtor’s bankruptcy case was untimely because it was not sufficiently related to other timely filed claims, a bankuptcy court held, granting Debtor’s motion for summary judgment on the issue of the untimeliness of the trust fund recovery penalties. When Debtor filed for bankruptcy, the IRS timely filed claims for tax liabilities related to employment taxes and Debtor’s personal income tax liability. After the 180-day window to file government claims passed, the IRS investigated Debtor for trust fund recovery penalties, assessed Debtor with a liability, and filed an amended ...