Nicolaus v. United States, No. 19-1155 (8th Cir. 2020)Annotate this Case
At issue in this case is whether a debtor must object to a proof of claim filed by the IRS by serving it on the Attorney General and the local United States Attorney? Or is it good enough to simply mail it directly to the IRS?
The Eighth Circuit held that, according to the plain language of Bankruptcy Rule 3007, an objection need only be mailed to the "claimant." In this case, once debtor fulfilled this requirement, he did enough to bring the United States within the jurisdiction of the bankruptcy court. Therefore, the bankruptcy court and the district court erred by finding that debtor needed to serve the objection on both the Attorney General and the local United States Attorney. The court remanded for further proceedings.