Having filed a proof of claim in its own name against the Chapter 13 debtors’ estate, the Internal Revenue Service (IRS) was barred, by principles of waiver and estoppel, from objecting when the debtors responded in like fashion and filed an objection naming the IRS, discharge taxes Dallas, rather than the United States, as respondent. The debtors’ objection was solely defensive in nature and could not be analogized to a “suit” for affirmative relief, such as would have to be filed against the United States rather than the IRS. Furthermore, the debtors’ objection was properly served on the IRS at the address indicated on its proof of claim as being the place to which notices should be sent.
No related posts.