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No Discharge of Debt for Single Debtors Giving Late Notice, IRS Tells SB/SE Agents

CLLA Staff, Staff | December 18, 2013

 An IRS memorandum (SSBE-05-1213-0089), issued Dec. 10 dated Dec. 6, provides guidance for Small Business/Self Employed Division employees about processing bankruptcy cases when the notice of bankruptcy filing is received late and does not allow time to file a proof of claim before the bar date expires.

The new guidance reissues a 2012 memorandum (SBSE-05-1212-087) (24 BBLR 1655, 12/20/12).

The memo said that if late notice is received in a case involving a single debtor, the debtor won't receive a discharge of the debt.

The IRS said field insolvency employees should first check the creditor mailing matrix; schedules D, E and F; and amendments to the schedules, along with any other pertinent documents.


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