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191155P.pdf   07/06/2020  Anthony Nicolaus  v.  United States
   U.S. Court of Appeals Case No:  19-1155
   U.S. District Court for the Northern District of Iowa - Ft. Dodge   
   [PUBLISHED] [Stras, Author, with Benton and Grasz, Circuit Judges] 
   Civil case - Bankruptcy. Under the version of Bankruptcy Rule 3007 then in 
   place, which required that an objection to a claim need only be mailed to 
   the "claimant," it was sufficient for a debtor to object to a proof of 
   claim by the IRS by mailing a copy of the objection to the IRS; the 
   bankruptcy and district court erred in finding that debtor had to serve 
   the objection on both the Attorney General and the local United States 
   Attorney; reversed and remanded for further proceedings.