In Re Soares

MEMORANDUM OF DECISION

WILLIAM HILLMAN, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the Chapter 7 trustee’s Objection to the Proof of Claim of the Department of the Treasury — Internal Revenue Service (the “Objection”) and the response of the Internal Revenue Service (the “Service”). The Chapter 7 Trustee (the “Trustee”) contends that the IRS’ claim should be allowed as a tardily filed claim as it was filed after the deadline for filing proofs of claim. The Service argues that its answer filed in a related adversary proceeding prior to the claims deadline constituted a…