United States v. Kiester

OPINION ON APPEAL

ADAMS, District Judge.

A. Preliminary & Factual History

The Appellant, the Internal Revenue Service (“IRS”), filed claims for certain income taxes owed in the Debtor’s, Jerry Wayne Snow, Chapter 7 bankruptcy. On January 11, 1994, the Appellee, Trustee, filed an objection to the IRS’s proof of claims since they were not sufficiently documented to substantiate the claims. On January 21, 1994, without proper notice or a hearing, the Bankrupts ey Court sustained the Trustee’s objection and disallowed the IRS’s claims. The Bankruptcy Court also denied a reconsideration of its…