In re Refco Public Commodity Pool, L.P.

OPINION2

Brendan Linehan Shannon, Chief United States Bankruptcy Judge

MAA, LLC, the plan administrator for the confirmed plan of Refco Public Commodity Pool, L.P., (the “Debtor”) asks this Court to disallow the amended proof of claim (the “Claim”)3 filed by the Internal Revenue Service (the “IRS”) and determine that the Debtor owes no tax or penalty under applicable tax law and Bankruptcy Code sections 505(a) and 502(b)(1). It is undisputed that that the Debtor failed to file its tax returns for the years 2006 to 2008; and that for such failure, the Debtor incurred penalties totaling…