context: A confirmed plan "has no preclusive effect on issues that must be brought by an adversary proceeding, or were not sufficiently evidenced in a plan to provide adequate notice to the creditor." Id These limitations on the application of res judicata "are particularly apropos when secured claims are involved" because "liens ordinarily pass through bankruptcy unaffected, regardless whether the creditor holding the lien ignores the bankruptcy case, or files an unsecured claim when it meant to file a secured claim, or files an untimely claim after the bar date has passed."
citation_a.signal: no signal
citation_a.identifier: 159 B.R. 546, 550
citation_a.parenthetical: federal tax lien on real property remained valid even though the IRS had filed an unsecured proof of claim in the debtors' chapter 13 case
citation_a.sentence: In re Brawders, 503 F.3d at 867, citing, Bisch v. United States (In re Bisch), 159 B.R. 546, 550 (9th Cir. BAP 1993) (federal tax lien on real property remained valid even though the IRS had filed an unsecured proof of claim in the debtors’ chapter 13 case); see also, In re Warner, 146 B.R. 253 (N.D. Cal. 1992) (in general, liens, including federal tax liens, pass through bankruptcy unaffected).
citation_b.signal: see also
citation_b.parenthetical: in general, liens, including federal tax liens, pass through bankruptcy unaffected
citation_b.sentence: In re Brawders, 503 F.3d at 867, citing, Bisch v. United States (In re Bisch), 159 B.R. 546, 550 (9th Cir. BAP 1993) (federal tax lien on real property remained valid even though the IRS had filed an unsecured proof of claim in the debtors’ chapter 13 case); see also, In re Warner, 146 B.R. 253 (N.D. Cal. 1992) (in general, liens, including federal tax liens, pass through bankruptcy unaffected).