Legal Opinion

In re Colony Beach & Tennis Club, Ltd.

United States Bankruptcy Court, M.D. Florida

Decided December 14, 2017No. Case No.: 8:09-bk-22611-KRMPublished

1Opinion of the Court

MEMORANDUM OPINION AND ORDER SUSTAINING TRUSTEE’S OBJECTION TO CLAIM NO. 424

K. Rodney May, United States Bankruptcy Judge

The Internal Revenue Service assessed penalties of $847,490 against the Debtor pursuant to 26 U.S.C. § 6698(a),1 because the Chapter 7 Trustee filed the partnership’s tax return for the year ending April 30,2011 (the “2011 Return”) by the date to which the filing deadline could have been extended, but without having timely requested the extension. The United States filed a proof of claim (Claim No. 424-1) in the amount of $356,695.46 for the penalties plus $9,205.46 of…

2Cases cited35 opinions

United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
United States v. BoyleSupreme Court of the United States · 1985
In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
United States v. NolandSupreme Court of the United States · 1996
Simonson v. GranquistSupreme Court of the United States · 1962

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