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Full title: Objection to Confirmation of Plan filed by Steven B. Bass for Creditor United States of America Internal Revenue Service. (Bass, Steven) (related document(s): 1026 Third Amended Chapter 11 Plan filed by David W. Parham for Debtor First River Energy, LLC. (Parham, David) (related document(s): 1025 Third Amended Disclosure Statement filed by David W. Parham for Debtor First River Energy, LLC. (Attachments: # 1 Appendix Third Amended Plan of Liquidation)(Parham, David) (related document(s): 1003 Second Amended Disclosure Statement filed by David W. Parham for Debtor First River Energy, LLC. (Attachments: # 1 Exhibit Plan of Liquidation)(Parham, David) (related document(s): 319 Disclosure Statement filed by David W. Parham for Debtor First River Energy, LLC. (Attachments: # 1 Exhibit # 2 Exhibit), 320 Chapter 11 Plan filed by David W. Parham for Debtor First River Energy, LLC.), 1014 Second Amended Chapter 11 Plan filed by David W. Parham for Debtor First River Energy, LLC. (Parham, David) (related document(s): 1003 Second Amended Disclosure Statement filed by David W. Parham for Debtor First River Energy, LLC. (Attachments: # 1 Exhibit Plan of Liquidation)(Parham, David) (related document(s): 319 Disclosure Statement filed by David W. Parham for Debtor First River Energy, LLC. (Attachments: # 1 Exhibit # 2 Exhibit), 320 Chapter 11 Plan filed by David W. Parham for Debtor First River Energy, LLC.)))))

Document posted on Aug 10, 2021 in the bankruptcy, 2 pages and 0 tables.

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§ UNITED STATES OF AMERICA’S, INTERNAL REVENUE SERVICE, OBJECTION TO CONFIRMATION OF DEBTOR’S THIRD AMENDED PLAN OF LIQUIDATION Comes now the United States of America, on behalf of the Internal Revenue Service (“IRS”), a creditor herein, by and through the United States Attorney for the Western District of Texas, and files its Objection to Confirmation of Debtor’s Third Amended Plan of Liquidation.WHEREFORE, the United States of America, Internal Revenue Service, respectfully requests that this Court deny confirmation of the Debtors’ Third Amended Plan of Liquidation and grant such other and further relief as may be just and equitable. Respectfully submitted, ASHLEY C. HOFF United States Attorney By: /s/Steven B. Bass STEVEN B. BASS Assistant United States Attorney 903 San Jacinto Blvd., Suite 334 Austin, Texas 78701 (512) 916-5858 /Fax (512) 916-5854 Florida State Bar No.I certify that on August 11, 2021 a copy of the foregoing “United States of America’s, Internal Revenue Service, Objection to Confirmation of Debtor’s Third Amended Plan of LiquidationA was served by either the Court’s CM/ECF electronic notification system or by

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UNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF TEXAS SAN ANTONIO DIVISION IN RE: § § Bankruptcy Case 18-50085-cag FIRST RIVER ENERGY, LLC, § § Chapter 11 DEBTOR. § UNITED STATES OF AMERICA’S, INTERNAL REVENUE SERVICE, OBJECTION TO CONFIRMATION OF DEBTOR’S THIRD AMENDED PLAN OF LIQUIDATION Comes now the United States of America, on behalf of the Internal Revenue Service (“IRS”), a creditor herein, by and through the United States Attorney for the Western District of Texas, and files its Objection to Confirmation of Debtor’s Third Amended Plan of Liquidation. In support of this Objection, the United States would show the Court the following: 1. On January 12, 2018, Debtor filed a voluntary petition for relief under Chapter 11 of the Bankruptcy Code (ECF No. 1.) 2. On July 14, 2021, Debtor filed its Third Amended Plan of Liquidation (ECF No. 1026.) 3. The United States objects to confirmation because Debtor has failed to file its form 1065 for 2015, 2016, and 2017. WHEREFORE, the United States of America, Internal Revenue Service, respectfully requests that this Court deny confirmation of the Debtors’ Third Amended Plan of Liquidation and grant such other and further relief as may be just and equitable.

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Respectfully submitted, ASHLEY C. HOFF United States Attorney By: /s/ Steven B. Bass STEVEN B. BASS Assistant United States Attorney 903 San Jacinto Blvd., Suite 334 Austin, Texas 78701 (512) 916-5858 /Fax (512) 916-5854 Florida State Bar No. 767300 Counsel for United States of America CERTIFICATE OF SERVICE I certify that on August 11, 2021 a copy of the foregoing “United States of America’s, Internal Revenue Service, Objection to Confirmation of Debtor’s Third Amended Plan of LiquidationA was served by either the Court’s CM/ECF electronic notification system or by U.S. First Class Mail, postage prepaid, as indicated below: First River Energy, LLC P.O. Box 1718 Livingston, TX 77351 Via U.S. Regular Mail Raymond W. Battaglia Law Offices of Ray Battaglia 66 Granburg Circle San Antonio, TX 78218 Via e-mail, rbattaglialaw@outlook.com U.S. Trustee 615 E. Houston, Suite 533 P.O. Box 1539 San Antonio, TX 78295 Via U.S. Regular Mail /s/ Steven B. Bass STEVEN B. BASS Assistant United States Attorney 2

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