Section 1. Procedures in Bankruptcy Cases›34.3.1 Procedures in Bankruptcy Cases›General Procedures in Bankruptcy Cases

Chapter 7 Case Procedures

Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court · 2026-10-03 edition · updated 2026-10-04 · United States

United States as a Petitioning Creditor. While legally permissible, it is highly unusual for the United States as a creditor to join with other creditors in commencing an involuntary case against an individual, partnership, or corporation.

If such action is contemplated, Field Counsel will send the letter to the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5 for review as a sensitive matter prior to transmittal to the Tax Division.

Notice of the Case. Under Federal Rule of Bankruptcy Procedure 2002(e), if it appears that there are no assets in a Chapter 7 liquidation case from which a dividend can be paid, the notice of the meeting of creditors may state that it is unnecessary to file claims and that if sufficient assets become available, further notice will be given for the filing of claims.

For procedures relating to processing Chapter 7 Cases, see IRM 5.9.6 http://publish.no.irs.gov/getpdf.cgi?catnum=39962, Processing Chapter 7 Bankruptcy Cases.

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▸Contents — Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court

Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court

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