Goodman v. Internal Revenue Service (In re Adams)

ORDER

JAMES R. SACCA, Bankruptcy Judge.

Today the Court addresses a question that has divided bankruptcy courts: Is a creditor’s late-filed proof of claim in a Chapter 13 case necessarily barred even if the creditor did not receive notice of the case in time to file a timely claim? Some courts hold that late-filed claims are barred regardless of the creditor’s lack of notice. Other courts hold that late-filed claims should be allowed if the creditor did not receive notice. This Court finds the *646latter position persuasive and concludes that late-filed claims in a Chapter 13 case should be allowed…