Solari v. Ulrich (In Re Solari)

ASHLAND, Bankruptcy Judge:

The debtor and Internal Revenue Service (IRS) appeal from an order disallowing as *32untimely a claim filed by the debtor on behalf of the IRS. We affirm.

STATEMENT OF FACTS

On March 2, 1982 the debtor filed a petition in bankruptcy pursuant to Chapter 7 of the Bankruptcy Code. On April 16,1982 the court issued an order and set the date for the meeting of creditors under Bankruptcy Code § 341(a) as April 28, 1982. The order also provided that creditors were to file claims within six months of that date, or by October 28, 1982.

The IRS did not file a proof of claim by the…