In the bankruptcy case of Puccio, Charles J. III and Julie K.; In re, the bankruptcy court allowed a proof of claim amended and filed by the IRS after the deadline for government claims because it related to proofs of claims filed prior to the deadline.
The details of the bankruptcy case:
The debtors filed for Chapter 13 relief on March 10, 2009. The debtors filed their proposed plan on March 25. This plan was amended on May 27, July 22, July 27 and Sept. 21. The IRS filed a proof of claim on June 19. The POC asserted an unsecured priority claim and an unsecured general claim. The POC was amended on June 24, July 20, July 23, Aug. 20 and Sept. 24. The July 20 POC was the first to assert a secured claim. The July 27 plan was the first to address the IRS’ secured claim. That plan asserted that the collateral was valueless and proposed to pay nothing to the IRS on the claim. On Sept. 22, the court determined that the collateral had no value. That ruling prompted the filing of the Sept. 24 POC. Although the deadline for filing government claims was Sept. 6, the court allowed the amended claim because it related back to the earlier POCs.
The bankruptcy court also went on to note that the amended claim submitted by the IRS was only to reclassify the IRS employment tax claims from secured to unsecured priority and unsecured general claims and did not change anything significant with respect to the IRS’s 2007 income tax claims.