Henry Valencia, Inc.

UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW MEXICO In re: HENRY VALENCIA, INC., a No. 20-10539-j11 New Mexico corporation, Debtor. MEMORANDUM OPINION REGARDING ADMINISTRATIVE EXPENSE CLAIMS OF THE INTERNAL REVENUE SERVICE AND STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT At issue before the Court is whether federal and state taxing authorities are entitled to allowed administrative expenses despite their having filed their administrative expense claims after the general administrative expense claims bar date. Also at issue is whether, if the administrative expense claims are not time…