The IRS files proofs of claim for unpaid taxes in bankruptcy cases, receivership proceedings, and state-court probate and insolvency proceedings. Ordinarily, the IRS does not notify the Tax Division of the filing of these claims. It also may or may not advise the United States Attorney’s Office of the filing. The bankruptcy trustee, receiver, or state-court administrator often pays tax claims in due course.

When the IRS requests that the United States Attorney’s Office take action or make a court appearance in a bankruptcy matter, the United States Attorney’s Office does not need to notify the Tax Division unless he or she wishes to consult with the Chief of appropriate Civil Trial Section about the matter. See JM 6-5.610.

[updated February 2018]