Rochelle's Daily Wire

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To Be a Section 544(b)(1) Predicate Claim for a 10-Year Lookback, the Claim Must Be Filed

A claim of the IRS can provide a 10-year lookback for avoidance actions, but the claim must have been filed.

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Opinion Link

Case Details

Case Citation

Miller v. Fallas (In re J&M Sales Inc.), 20-50775 (Bankr. D. Del. Feb. 22, 2022)

Case Name

In re J&M Sales Inc.

Case Type

Business