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SandRidge Energy Objection Filed

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The United States of America, on behalf of the Internal Revenue Service (IRS), filed with the U.S. Bankruptcy Court an objection to SandRidge Energy’s Plan.

The objection asserts, “Section 503(b)(1)(D) provides that governmental units are not required to file applications for allowance of administrative claims for taxes incurred during a case – regardless of whether the tax was incurred in the ‘ordinary course of business.’ Instead of incorporating section 503(b)(1)(D), the Plan only excuses applications for allowance of administrative expenses incurred during the ordinary course of business. Even though it is likely that all such tax claims would be incurred in the ‘ordinary course of business,’ the ambiguous language risks future litigation. Accordingly, the IRS objects.”

The objection continues, “The Plan does not provide adequate remedies to the IRS in the event the Debtors default on their obligations to timely pay post-petition tax claims. Should the Debtors fail to timely pay all post-petition tax liabilities, including but not limited to those incurred between the Petition Date and the Effective Date, the Plan risks making this Court the government’s tax collector and will impose further delay and expense in the collection of tax claims of the United States. The Plan should specifically provide that the IRS may pursue any and all ordinary collection remedies after the Effective Date. The United States objects to this provision of the Plan.”

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