Opinion
Case No. 15-00141
04-10-2017
In re BRIAN KEITH DUBOIS, Debtor.
(Chapter 7)
Not for publication in West's Bankruptcy Reporter.
MEMORANDUM DECISION AND ORDER RE TRUSTEE'S AMENDED FINAL REPORT
This addresses the trustee's Amended Final Report. No one has filed a timely objection to approval of the Final Report, but it contains an error, requiring a revision set forth herein.
The Final Report lists $7,446.24 as available to pay to allowed timely filed general unsecured claims (that is, unsecured claims not entitled to priority). The Internal Revenue Service's claims of that nature, totaling $30,874.99, include $6,608.01 of penalty claims (which are not compensation for actual pecuniary loss). Only $24,266.98 of the IRS general unsecured claims are non-penalty claims. It is
In a prior Memorandum Decision and Order of December 29, 2016, addressing the trustee's initial Final Report, the court miscalculated the IRS non-penalty claims as being $28,225.92. The trustee's Amended Final Report used that erroneous amount instead of the correct amount of $24,266.98.
ORDERED that the trustee's Amended Final Report is approved with the following revisions to reflect the proper distribution of the last $7,446.24 to be distributed (the amount left to distribute on general unsecured claims of a non-penalty nature):
| ClaimNo. | Claimant (or agent) | AllowedAmount | Amount tobe Paid |
|---|---|---|---|
| 1 | Internal Revenue Service | $24,266.98 | $6,401.84 |
| 2 | $ 713.73 | $ 188.29 | |
| 3 | $ 235.77 | $ 62.20 | |
| 4 | $ 317.15 | $ 83.66 | |
| 5 | LVNV Funding, LLC | $ 2,692.29 | $ 710.25 |
| TOTALS | $28,225.92 | $7,446.24 |
As agent for Verizon.
AS Agent for Verizon.
As agent for T Mobile/T-Mobile USA Inc. --------
ORDERED that the following applications for compensation and other requests for payment of administrative expenses are approved for the amounts indicated:
Bryan S. Ross statutory trustee's commission: $5,250.00
Trustee's expenses: $52.40 It is further
ORDERED that the the trustee is directed to make final distribution of the funds on hand in accordance with the Amended Final Report, as revised by this Order. Signed: April 10, 2017
/s/_________
S. Martin Teel, Jr.
United States Bankruptcy Judge
[Signed and dated above.] Copies to: Recipients of e-notification; Internal Revenue Service
Centrailized Insolvency Operation
P.O. Box 21126
Philadelphia, PA 19114-0326 American InfoSource LP as agent for
Verizon
PO Box 248838
Oklahoma City, OK 73124-8838 American InfoSource LP as agent for
T Mobile/T-Mobile USA Inc
PO Box 248848
Oklahoma City, OK 73124-8848 LVNV Funding, LLC its successors
and assigns as assignee of
Arrow Financial Services, LLC
Resurgent Capital Services
PO Box 10587
Greenville, SC 29603-0587