In the course of this chapter 7, creditors were notified that debtor probably had no assets from which to pay claims and, therefore, no proofs of claim would be necessary unless creditors were subsequently notified that assets had become available. Assets did become available, and the court issued a notice to that effect, requiring creditors to file their proofs of claim within 60 days of the notice if they wanted to participate. Shortly after the deadline set forth in the notice, the IRS filed its claim, asserting both a secured amount and an unsecured priority amount, and both trustee and another creditor objected that the claim was untimely. The court denied the timeliness objection, based on its conclusion that the notice had inadvertently specified a shorter time period for filing claims than the 90-day period prescribed by Bankruptcy Rule 3002(c)(5), and that, due to Bankruptcy Rule 9006(c)(2), the court had no authority to reduce that time period. The court then identified four issues it had with the IRS' claim, which were that (1) the unsecured portion of the claim was estimated, (2) the secured portion of the claim was not supported by evidence that the security had been perfected, (3) a stipulation to the secured claim amount, between the IRS, trustee, and creditor, had not been approved by the court, and (4) debtor's filing of a claim on behalf of the IRS, pursuant to 11 U.S.C. § 501(c), may not have been effective if creditor's failure to file its own claim is a precondition to such a filing. The IRS was given 20 days within which to amend its claim, which must reflect a tax that has actually been assessed, and must be accompanied by evidence of perfection.