United States Second Circuit

The Bankruptcy Court properly ruled that the IRS was entitled to assert a claim against a debtor's bankruptcy estate for unpaid employment taxes despite the fact that the timely assessment against debtor for those taxes had been erroneously abated and was reinstated only after the limitations periods for making such assessments had expired.

Appellate Information

• Decided 04/28/2005
• Published 04/28/2005

Judges

• Before:  OAKES, KEARSE, and CALABRESI, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Stuart A. Smith, New York, New York for Debtor-Appellant.


• For Appellees:
  
• Nicole Gueron, Assistant United States Attorney, New York, New York (David N. Kelley, United States Attorney for the Southern District of New York, David S. Jones, Assistant United States Attorney, New York, New York, on the brief), for Appellee.