United States v. Vickers (In Re Fortier)

AMENDED OPINION

ROBERT HOLMES BELL, Chief Judge.

The Internal Revenue Service (“IRS”) appeals the September 28, 2003 decision of the Bankruptcy Court ordering the IRS to disgorge a payment of $30,000 in favor of a tardily-filed claim by Deborah Fortier Vickers (“Vickers”) for past due child support. The Bankruptcy Court held that although Vickers’ claim was past the bar date, she was allowed to assert it in Scott James Fortier’s (“Fortier”) personal bankruptcy. Additionally, the Bankruptcy Court held that the IRS had to disgorge the payment in favor of Vickers’ higher priority claim pursuant to…