Anthony Nicolaus v. United States, 963 F.3d 839

Anthony Nicolaus was assessed nearly $93,000 in trust-fund tax penalties under 26 U.S.C. § 6672; the IRS filed a proof of claim in his bankruptcy.
Nicolaus filed a written objection to the IRS’s proof of claim and mailed a copy to the address listed on the IRS’s proof of claim.
After 21 days with no response, the bankruptcy court sustained Nicolaus’s objection and disallowed the IRS claim; the estate was later closed.
Nearly a year later the IRS moved under Rule 60(b)(4) to vacate the disallowance, arguing the judgment was void because Nicolaus failed to effectuate proper service on the United States (i.e., did not serve the Attorney General and the local U.S. Attorney).
The bankruptcy court granted the IRS’s motion and vacated the disallowance; the district court affirmed. The Eighth Circuit reviewed de novo and reversed, holding that, under the pre-2017 version of Rule 3007(a), mailing the objection to the claimant (the IRS) was sufficient to vest the bankruptcy court with personal jurisdiction.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the bankruptcy court’s order vacating the disallowance was final and appealable	Nicolaus: the order dismissing for lack of jurisdiction finally disposed of the discrete contested matter (claim objection)	United States: questioned finality but did not contest that dismissal for lack of jurisdiction can be final	Court: Order was final because dismissal for want of personal jurisdiction definitively disposed of the contested matter
Whether, pre-2017 amendment, an objection to an IRS proof of claim must be served on the U.S. Attorney General and the local U.S. Attorney (Rule 9014/7004) in addition to mailing to the claimant under Rule 3007	Nicolaus: Rule 3007(a) required only that a copy be mailed to the “claimant”; he mailed to the IRS so service was sufficient	United States: Rule 9014 incorporates Rule 7004 service for contested matters initiated by motion; thus federal-agency claims require service on the AG and U.S. Attorney	Court: Under the pre-amendment rules, Rule 3007 governed claim objections and required only mailing to the claimant; no AG/U.S. Attorney service was required; reversed and remanded to reinstate the earlier order sustaining the objection

Ritzen Grp., Inc. v. Jackson Masonry, LLC, 140 S. Ct. 582 (Sup. Ct. 2020) (defines when an order in a bankruptcy case is "final" for appeal)
Murphy Bros. v. Michetti Pipe Stringing, Inc., 526 U.S. 344 (Sup. Ct. 1999) (service of process ordinarily required before personal jurisdiction)
United States v. Sotelo, 436 U.S. 268 (Sup. Ct. 1978) (tax assessments under § 6672 are not dischargeable in bankruptcy)
Clark v. Long, 255 F.3d 555 (8th Cir. 2001) (Advisory Committee Notes lack force of law)
Williamson v. United States, 512 U.S. 594 (Sup. Ct. 1994) (rule text controls over advisory notes when text is clear)