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Section 13. Manual Proofs of Claim and Common Claim Issues›5.9.13 Manual Proofs of Claim and Common Claim Issues

Section 1305 Claims

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Post-Petition Debts. Because of the complexity of procedures and considerations relating to 1305 claims, the discussion of this type of claim is contained in IRM 5.9.10.9.2, 11 USC Section 1305 Claims.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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