UNITED STATES BANKRUPTCY COURT

SOUTHERN DISTRICT OF FLORIDA

MIAMI DIVISION

IN RE:

MARTHA INGRID ALPHONSO,

Debtor.

___________________________________/

CASE NO.: 20-11553-AJC

CHAPTER 13

UNITED STATES’ RESPONSE TO DEBTOR’S 

OBJECTION TO CLAIM 4-1 OF INTERNAL REVENUE SERVICE

The United States of America, by and through the undersigned Assistant United States 

Attorney, on behalf of the Internal Revenue Service (the “IRS”), responds to the Debtor’s 

Objection to Proof of Claim 4-1 [D.E. 32] (the “Objection”) and in support thereof states as 

follows:

FACTS

1. On February 4, 2020, Martha Ingrid Alphonso (the “Debtor”) filed her voluntary 

petition for relief under Chapter 13 of Title 11 of the United States Code (the “Bankruptcy Code”).

2. On February 28, 2020, the IRS filed Proof of Claim 4-1 (the “Claim”) setting forth 

a total claim comprised of an unsecured priority claim in the amount of $4,175.91 and a general 

unsecured claim of $1,806.97.

3. On April 9, 2020, Debtor filed her Objection stating that based on her 2016, 2017, 

and 2019 federal income tax returns her tax liability should be reduced to $495.61. 

4. On May 4, 2020, the IRS filed Proof of Claim 4-2 (the “Amended Claim”) setting 

forth a total claim comprised of an unsecured priority claim in the amount of $3,572.96 and a 

general unsecured claim of $1,806.97. 

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5. The IRS contends that the Debtor’s tax liability is estimated for tax years 2016, 

2017 and 2019 because the Debtor has not yet filed tax returns for these years. Pursuant to the 

Bankruptcy Code, the Debtor is required to file these returns. See 11 U.S.C. §1308. The IRS has 

since received the Debtor’s 2019 tax return and the Amended Claim incorporates the Debtor’s 

2019 tax return figures. 

6. However, as of the filing of this response, the Debtor’s 2016, 2017 tax returns are 

still outstanding. Once the Debtor files tax returns for these years the IRS will then amend its 

claim accordingly. 

7. As such, the IRS’ Claim, and any subsequent amendments to the Claim, should be 

allowed. 

ARGUMENT

8. A proof of claim that complies with the requirements of Rule 3001 of the Federal 

Rules of Bankruptcy Procedure constitutes prima facie evidence of the validity and amount of the 

claim. Fed. R. Bank. P. 3001(f); In re Moreno, 341 B.R. 813, 817 (Bankr. S.D. Fla. 2006)(“A 

proof of claim that meets the above standard along with the others imposed in Rule 3001, ‘shall 

constitute prima facie evidence of the validity and amount of the claim.’”). 

9. “If a proof of claim enjoys this evidentiary presumption, the objecting party has the 

burden of coming forward with evidence to support its objection and rebut the proof of claim.” In 

re Cluff, 313 B.R. 323, 336 (Bankr. D. Utah 2004). 

10. An objection to claim, without substantial evidence to support objection, is 

insufficient to deprive the claim of its presumptive validity. See In re Hemingway Transp., Inc., 

993 F.2d 915, 925 (1st Cir. 1993); In re Bertelt, 206 B.R. 579, 584 (Bankr. M.D. Fla. 1996). 

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11. Here, the Claim was filed in accordance with Rule 3001 of the Federal Rules of 

Bankruptcy Procedure and, therefore, it constitutes prima facie evidence of the validity and amount 

of the Claim. 

12. Further, the Debtor has offered no countervailing evidence that rebuts the prima facie 

validity of the Claim. Thus, the Claim is “strong enough to carry over a mere formal objection 

without more.” In re Holm, 931 F.2d 620, 623 (9th Cir. 1991). 

13. Accordingly, the Claim, and any subsequent amendments to the Claim, should be 

allowed as filed and the Debtor’s Objection should be overruled. 

WHEREFORE, the United States requests that the Debtor’s Objection to the Claim be 

overruled.

Respectfully submitted,

ARIANA FAJARDO ORSHAN 

UNITED STATES ATTORNEY

By: /s/Raychell Tasher 

RAYCHELL TASHER

Assistant United States Attorney

Florida Bar No. 109291

Raychell.Tasher@usdoj.gov 

99 N.E. 4th Street, Suite 300

Miami, Florida 33132

Telephone: (786) 439-3185

Facsimile: (305) 530 -7139 

 Counsel for the United States of America

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CERTIFICATE OF SERVICE

I HEREBY CERTIFY that on May 14, 2020, I electronically filed the foregoing 

document with the Clerk of the Court using CM/ECF. I also certify that the foregoing document 

has been served electronically via the Court’s CM/ECF system upon the parties who are currently 

on the list to receive notice/service for this case.

20-11553-AJC Notice will be electronically mailed to: 

Patrick L Cordero, Esq on behalf of Debtor Martha Ingrid Alfonso

ecfmail@pcorderolaw.com, corderopr93260@notify.bestcase.com

Jed L Frankel on behalf of Creditor Les Jardins Condominium Association, Inc.

jfrankel@eisingerlaw.com, sorta@eisingerlaw.com

Gary I. Gassel, Esq. on behalf of Creditor c/o Gary Gassel, Esq U.S. Bank National Association, 

not in its individual capacity but solely as trustee for the RMAC Trust, Series 2016-CTT

gary@gassellaw.com

Nancy K. Neidich

e2c8f01@ch13miami.com, ecf2@ch13miami.com

Office of the US Trustee

USTPRegion21.MM.ECF@usdoj.gov

s/RAYCHELL TASHER______

RAYCHELL TASHER

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