United States v. Oxylance Corporation

ORDER

SHOOB, District Judge.

The sole issue in this bankruptcy appeal is whether it is necessary to serve notice of objections to claims to the local United States Attorney and the Attorney General of the United States when the claimant is the Internal Revenue Service. In this case, appellee delivered its objection and hearing notice to the Internal Revenue Service (“IRS”) alone. The bankruptcy court held that the service was adequate and disallowed the priority claim made by the government. For the reasons stated below, the Court reluctantly must reverse. 1

Bankruptcy Rule 3007 governs…