Court Opinion

ID: 9699301
Source: CourtListenerOpinion
Date Created: 2023-08-25 20:18:31.082398+00
Date Added: 2024-06-11T18:20:48.575499
License: Public Domain

PERRIS, Bankruptcy Judge,
concurring:
Although I concur in the result and in most of the Panel’s opinion, I do not agree entirely with the majority’s analysis of the sovereign immunity issue. I support the majority’s reasoning that a proof of claim is not a prerequisite to a waiver of sovereign immunity under § 106(a) where, as in this case, the government has taken actions post petition to assert its claim against the *336bankruptcy estate. I do not agree, however, with the majority’s conclusion that the actions of the defendants constituted an informal proof of claim. The allegations of the complaint are insufficient to determine if these actions did or did not amount to an informal proof of claim under the standards set forth in In re Anderson Walker Industries, Inc., 798 F.2d 1285, 1287-88 (9th Cir.1986), as there is no allegation that the defendants made an explicit demand showing the nature and amount of their claim against the estate. Thus, to the extent it is necessary to address this issue, I would remand to allow Town & Country the opportunity to allege more specifically the facts underlying any informal proof of claim.