In Re Thomas A. Mantz & Lynn D. Mantz, Debtors. United States of America United States Internal Revenue Service v. Gary R. Farrar, Trustee

33 F.3d 59 74 A.F.T.R.2d 94 -5969 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re Thomas A. MANTZ & Lynn D. Mantz, Debtors. UNITED STATES of America; United States Internal Revenue Service, Appellants, v. Gary R. FARRAR, Trustee, Appellee. No. 93-15985. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 18, 1994. Decided Aug. 19, 1994. Before: WALLACE, Chief Judge, POOLE and CANBY, Circuit Judges. MEMORANDUM 1 The Internal Revenue Service (IRS) appeals from the Bankruptcy Appellate Panel's (BAP) order directing that its claim for federal taxes be paid under 11 U.S.C. Sec. 726 (a)(2). The BAP had jurisdiction pursuant to 28 U.S.C. Secs. 158 (a) and 158(b)(1). We have jurisdiction over this timely appeal pursuant to 28 U.S.C. Sec. 158 (d). We reverse. 2 The IRS filed an untimely proof of claim for federal taxes. It had not received a notice of the bar date or of the bankruptcy proceeding. Upon the Trustee's objection, the bankruptcy court…