Case No. 03-08507 (GAC).United States Bankruptcy Court, D. Puerto Rico.
January 24, 2005
DECISION AND ORDER
GERARDO CARLO, Chief Judge, Bankruptcy
On February 25, 2004, the debtor filed a motion objecting to claims # 20 and # 24, filed by the Internal Revenue Service (“IRS”) (dkt. #51). The debtor certified that it gave notice to all creditors and parties in interest included in the master address list. At a hearing held on August 25, 2004, the Court granted the objection to the claims of IRS because no reply had been filed (dkt. #105/).
On September 10, 2004, the United States filed a motion to dismiss the objection to the claims of IRS because the debtor did not effect proper service on the United States by serving the objection on the Attorney General of the United States (dkt. #108). The United States also filed a response to the debtor’s motion objecting to the claims of IRS (dkt. #109) and a motion to vacate the Court’s order disallowing the claims of IRS (dkt. #118).
The debtor’s certificate of service, attached to the objection to claim, does not indicate that the objection was served on the Attorney General of the United States. Accordingly, it appearing that the debtor did not effect proper service on the United States, the Court will vacate the order granting the debtor’s objection to
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the claims of IRS and deny the objection without prejudice.
ORDER
WHEREFORE IT IS ORDERED that the Court’s order granting the debtor’s objection to the claims of IRS (dkt. #105/) shall be, and it hereby is, VACATED. The debtor’s objection to claims # 20 and # 24 (dkt. #51) is DENIED WITHOUT PREJUDICE.
SO ORDERED.