§ 130.2     11 U.S.C. § 502: Allowance and Disallowance of Claims
Cite as:    Keith M. Lundin, Lundin On Chapter 13, § 130.2, at ¶ ____, LundinOnChapter13.com (last visited __________).
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A claim is “deemed allowed” if proof is filed under § 501 unless a party in interest objects. Section 502 lists grounds for disallowance, including that a claim is not enforceable under nonbankruptcy law or is for unmatured interest. Section 502(b)(9), as amended by the Bankruptcy Reform Act of 1994,1 includes untimely filing of a proof of claim as a ground for disallowance. As further amended by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA),2 § 502(b)(9) addresses timely filing of certain tax claims in Chapter 13 cases.3