Case Summary:
The Chapter 13 Debtor omitted the IRS as a creditor from his schedules. The Creditor got no official notice of the filing before the claims bar date, but filed a late claim once the Debtor discovered the omission. The Chapter 13 Trustee refused to pay the claim. The Court held that while late-filed claims are generally not allowed in a Chapter 13 case, there may be narrow circumstances where due process or equitable concerns require allowance. The time limits in the Bankruptcy Code implicitly assume that a creditor has been given notice in some form. Since the IRS had no notice before the bar date, its claim would be allowed.

Statute/Rule References:
11 U.S.C. § 502(a)(9)
11 U.S.C. § 726(a)(2)(c)
Fed. R. Bankr. P. 3002(c) -- Time for Filing Proof of Claim
Fed. R. Bankr. P. 9006 -- Time

Key Terms:
Actual Notice
Due Process
Late Filed Claim