Claim Purpose. Filing an allowable proof of claim (POC) with the bankruptcy court is the primary method creditors have of receiving funds in a bankruptcy proceeding. A proof of claim is a statement filed with the bankruptcy court listing debts owed by the debtor to a particular creditor. This section explains the forms to file with the court, discusses eligible entities, timeframes (bar dates), types of claims, and the criteria for filing amended claims. It provides additional guidance to Insolvency on the proof of claim process, including calculations, tolling, claim classification, reviews, late filed claims, refiling of liens, Section 1305 claims, limited liability companies (LLCs), and trust fund considerations.

Conversion to Oracle. Current IRM 5.9 instructions for accessing information and inputting data on the Automated Insolvency System (AIS) are based on the Informix database system which is being phased out. For AIS databases that have converted to the Oracle operating system, users must consult the AIS Oracle user guide for instructions.

Automated Proof of Claim (APOC). Automated proofs of claim are generated by Field Insolvency offices through the Automated Proof of Claim (APOC) system. APOC notifies assigned caseworkers of its inability to complete a proof of claim. The APOC user guide and IRM 5.9.14 provide detailed information on use of this system.

Manual Reviews and Calculations. At times Insolvency caseworkers may have to prepare entire claims without the aid of APOC. More often they will manually calculate a single claim period to insert into the APOC process so an automated claim can be completed systemically. Regardless of the reason for manual claim preparation, Field specialists must be proficient in calculating and classifying claims without reliance on APOC. ( IRM 5.9.13.19. Classifying Claims, for guidance in the manual classification of claims. IRM 5.9.13.20. Claim Calculations, for details in calculating proofs of claims.)

Who May File a Claim. 11 USC § 501 provides any of the following may file a proof of claim for taxable periods considered to be prepetition (accrued prior to the bankruptcy filing date):

Claims Filed on Behalf of IRS. The debtor, or an entity other than the IRS, may file a proof of claim on behalf of the IRS. Insolvency will, in most jurisdictions, subsequently prepare and file a claim (usually in the form of an amendment) to report the correct amount owing according to internal tax data.

Initial Review. Excepting Chapter 7 No Asset filings, caseworkers must conduct an initial case review. Initial case reviews must include, at a minimum, items listed in IRM 5.9.6.7,Opening a Chapter 7 Case, IRM 5.9.8.4,Initial Case Review for Chapter 11, and IRM 5.9.10.3, Initial Case Review for Chapter 13 Bankruptcy.

Manual POC Review. Prior to creating a manual proof of claim, the following issues (beyond the initial case review issues) must be considered.

Form B10. Insolvency completes the AIS–generated Form B10, Proof of Claim, with an attachment (Form B10 Attachment) to provide detailed information on the tax liabilities claimed by the Service. The Form B10 is known internally as AIS Form 6338 when adding the POC to AIS.

Lien Attachment. Depending on local court requirements, a facsimile NFTL generated by AIS may be included as an attachment to the proof of claim to support the Service’s secured status. (See IRM 5.9.13.4.1(5).)

"Admin" Claim/Gap Period Claims. Form 6338A is used for filing any required claims for administrative ("admin" ) and involuntary gap period taxes. BAPCPA makes the filing of admin claims optional for cases filed on or after October 17, 2005. (See IRM 5.9.8.14.2(3),Plan Provisions, IRM 5.9.13.11, Administrative Claims, and IRM 5.9.13.12, Gap Period Expenses in an Involuntary Bankruptcy.)

Proof of Claim Data. The Service may have to provide expert testimony in bankruptcy court regarding proof of claim data and computations. Whether the information is compiled automatically by APOC or manually by the caseworker, Insolvency’s data showing the background work on the claim must be documented on AIS and retained where appropriate when:

Destruction. POC copies are to be retained in the Insolvency group assigned to the court where the bankruptcy petition is filed. With the exception of Chapter 11 claims, destruction of the claim copies should be scheduled one year after generation unless:

Court Deadlines. Proofs of claim must be filed by bar dates, deadlines set by the court for timely filings of proofs of claim. To share in distribution from the bankruptcy estate or to receive payments under a plan, generally a creditor must file a timely proof of claim. Usually Insolvency should file a proof of claim as soon as possible after a bankruptcy is filed and at least 30 calendar days prior to the general bar date in all asset cases where the unpaid tax liability exceeds the amount noted in Exhibit 5.9.13-1.

Governmental Bar Dates. Governmental entities have 180 days from the petition date, or such later time as the Bankruptcy Rules may provide, to file timely proofs of claim (11 USC § 502(b)(9)).

General Bar Dates. Bankruptcy Rules 3002(c) and 3003(c) define time limits for filing claims by non-governmental creditors. They are:

AIS and Bar Dates. AIS systemically displays a presumptive general bar date on the entity screen rather than the governmental bar date.

Bar Date Extension. Bankruptcy Rule 3002(c)(1) allows the government to file a request for an extension before the expiration of the governmental bar date (180-day period) for cause. Insolvency should consult with Counsel, if necessary, to determine if an extension is merited. The bankruptcy court has the discretion to grant or deny the extension.

Chapter 13. In Chapter 13 cases, the bar date for the Service to file a proof of claim in some jurisdictions is often after the confirmation date of the Chapter 13 plan. Whenever possible, in these jurisdictions, Insolvency should file Chapter 13 proofs of claim prior to confirmation. This allows the trustee access to as many claims as possible by the confirmation hearing date (including the IRS claim) to determine if the plan is feasible.

Chapter 13 Bar Date Extensions. For Chapter 13 cases 11 USC § 502(b)(9) allows the Service to file a claim the later of 60 days after the debtor's filing of a prepetition return or the government bar date. This provides the Service an opportunity to file claims where the return may not be filed until after the governmental bar date and where the Service may not have filed an estimated claim.

Bar Dates and Conversions. In the event of conversion, the court will often state the new bar date on the conversion notice or provide a special notice to indicate a bar date. If the bar date is not stated, Insolvency may establish the new bar date by adding 90 days to the new date of the first meeting of creditors.

Bar Dates, Conversions, and Administrative Taxes. In cases of conversion, where administrative taxes of the original proceeding remain unpaid, interest and failure to pay penalty are claimed and allowed only to the date of conversion.

Amendments. If a proof of claim has been timely filed and situations warrant, an amended claim may be filed as necessary to claim the correct liability owed the Service. However, Insolvency should minimize, as much as possible, the number of amended claims filed. Generally, caseworkers should avoid amending a claim involving multiple unassessed (estimated) liabilities until:

Post-Audit Increase in Claim. When the amount of a proof of claim may substantially increase upon the completion of an examination, IRS should inform the court and other interested parties through an amended claim so no reliance is placed on an earlier claim filed for a lesser amount.

Amendments after Bar Date. The standards vary for allowing amendments to proofs of claim after the bar date. Generally:

No Amendment Required for Court Payments. No amendment or withdrawal of claim is required to reflect decreases in the amount of the claim as a result of payments received from the bankruptcy proceeding.

Set Offs. An amended claim or a credit letter, depending on local procedure, must be sent to the trustee when the IRS exercises its right to setoff a prepetition income tax refund against a prepetition income tax liability under 11 USC § 362(b)(26) for cases filed on or after October 17, 2005, or when the IRS exercises its right to setoff a prepetition tax refund against a prepetition tax liability when a court order lifts the automatic stay for that purpose.

Amendments after Confirmation. Some courts will not permit amended claims to list larger liabilities after confirmation. Also, some courts will not allow the classifications of the claim to be changed after confirmation has passed unless a motion for reconsideration is filed. If this is required in a given area and IRM 5.9.4 criteria are met, Insolvency should send a request to Counsel to have such a motion prepared to protect the government’s interests.

Decedent Primary Taxpayer. When a primary taxpayer on a joint return dies, the case is generally closed TC 530 cc08. The CSED is not systemically suspended by the TC 520 on those tax modules if the surviving secondary spouse subsequently files bankruptcy. Insolvency must generate an MFT 31 split for purposes of accurate CSED suspension and payment posting when:

( IRM 5.9.17.22.5 provides instructions on generating a manual MFT 31 split.) If this decedent condition is identified prior to filing a proof of claim, the claim and the AIS plan screen (excepting Chapter 7 Asset cases) must reflect the secondary spouse's SSN. If a claim has already been filed with the court under the decedent's SSN, an amended claim need not be filed, but the AIS plan screen (excepting Chapter 7 Asset cases) must be updated to reflect the proper MFT code (31) and the debtor's SSN. The TC 530 cc08 must be reversed on the surviving spouse's MFT 31 module(s).

Examination Adjustments. Examination may request the CIO to generate an MFT 31 mirror for an innocent spouse situation or petitions to Tax Court. (See IRM 5.9.4.3.1,Examination and MFT 31 Mirrors.) If the proof of claim has been filed and the AIS plan screen loaded, the MFT on the AIS plan must be changed from 30 to 31. If the non-debtor primary spouse's liability has been abated in part or in full in the case of an innocent spouse claim, the SSN on the plan screen must be changed to reflect the secondary spouse. It is not necessary to amend the proof of claim unless the balance owed by the debtor spouse is adjusted by Examination. The CIO unit creating the MFT 31 mirrors must transfer the case to the Field Insolvency group responsible for the proof of claim after completion of the MFT 31 split if an amended claim is required. If only the plan screen needs to be updated, the assign ed CIO unit will make the necessary corrections.

Post Petition Debts. Because of the complexity of procedures and considerations relating to 1305 claims, the discussion of this type of claim is contained in IRM 5.9.10.9.2,Section 1305 Claims.

"Admin" Claims. Administrative tax claims (often referred to as "admin" claims) are filed for tax liabilities incurred postpetition by the bankruptcy estate. The date a tax liability is incurred, the date of the bankruptcy filing, and the entity incurring the tax are the primary factors determining if a tax is a prepetition claim against the estate, a postpetition administrative expense of the estate, or a postpetition liability of the debtor. While 11 USC § 503(b)(1)(D) provides that for cases commencing on or after October 17, 2005, the Service's request for payment of administrative liabilities does not have to be filed with the court for the expenses to be allowed, an administrative expense claim should nevertheless be filed because it puts the debtor and creditors on notice as to the amounts due. It also assists in the referral of the case to Counsel for dismissal or conversion and h elps ensure the claims will be treated as an allowed administrative claim. If both an administrative claim and a motion to convert or dismiss are needed, they should be filed with the court concurrently.

Second Highest Priority. Administrative expenses enjoy the second highest priority of payment under 11 USC § 507.

Characteristics. Administrative expenses have the following unique characteristics:

The Gap Period. In the "gap period" between the filing of an involuntary bankruptcy petition and the earlier of (1) the appointment of a trustee or (2) the court’s order for relief, the taxes incurred during this period are classified as if the claim arose before the petition date.

Priority Status. Such a claim is entitled to priority status after payment of administrative expenses under 11 USC § 507(a)(3). Also see 11 USC §§ 303 and 502(f).

Form. Form 6338A can be used to file this type of claim.

Trust Fund Recovery Penalty Assessments. Trust Fund Recovery Penalty (TFRP) assessments are entitled to priority status on the Service’s claim, unless entitled to a secured position due to a valid NFTL (11 USC § 507(a)(8)(C) & (G)).

Treated as Tax. Even though the Trust Fund Recovery Penalty may be thought of as a penalty, it is not treated as one. Rather, the TFRP is treated as a tax and is never listed as an unsecured general claim, regardless of the date of the TFRP assessment.

Multiple Persons Assessed the TFRP. Problems may arise with proofs of claim involving TFRPs that have been assessed against more than one party. Counsel should be consulted as needed. The Service may need to enter into consent orders.

Duplicate Spousal Trust Fund Assessments. A proof of claim may list two identical TFRPs when a married couple files a joint bankruptcy, and each has been assessed a TFRP for the same trust fund taxes. When AIS computes the total amount of a claim on Form B10, the sum equals the amounts of each module. That total amount computed by AIS cannot be systemically overridden, so when both spouses have duplicate trust fund assessments, the amount of the claim on Form B10 is overstated. The claim should be filed according to local procedures in one of two ways.

Collection of Proper Amount. The IRS must not over-collect. The Service’s policy is to collect the unpaid trust fund taxes only once.

Non-Dischargeability in Individual Chapter's 7, 11 and 13. As provided in 11 USC § 507(a) trust fund taxes are not discharged in individual Chapter 7 and 11 proceedings. BAPCPA has amended 11 USC § 1328(a)(2) so trust fund taxes on Chapter 13 cases filed on or after October 17, 2005, also are not dischargeable even if the Service has not filed a claim.

LLC Proofs of Claim. When the Service receives notice an LLC has filed bankruptcy, Insolvency must determine if the LLC is a disregarded entity for tax purposes before a proof of claim can be prepared.

Single Member LLC. Unless the LLC has elected to be taxed as an association taxable as a corporation, a domestic single member LLC (i.e., an LLC with one owner) is always a disregarded entity for federal income tax purposes. Amendments to Treas. Reg. 301.7701 2(c)(2)(iv) and (e)(5) have made the disregarded LLC a regarded entity for excise taxes beginning on January 1, 2008, and for employment taxes beginning on January 1, 2009. For bankruptcy processing the disregarded status has two primary areas of impact.

Determining Liable Party. When a single member owner is the bankruptcy petitioner, Insolvency may not be aware of a liability arising from the activities of a disregarded LLC. IDRS and CFOL do not identify if LLCs are disregarded, nor do they cross reference LLC EINs to the single member’s SSN. The debtor’s bankruptcy plan or schedules may identify the debtor’s ownership of an LLC and if it is a disregarded entity for tax purposes. If the plan or schedules do not identify whether an LLC is a disregarded entity, Insolvency should consider questioning the debtor at the § 341 hearing or directing an OI to a revenue officer to obtain this information. If these avenues fail to determine the status of the LLC, Insolvency should consider contacting Counsel to obtain this information through a Bankruptcy Rule 2004 examination of the debtor.

Single Member Disregarded Entity. When a single member disregarded entity LLC files bankruptcy, but the member/owner does not, collection action of the liability should be taken against the owner because the liability is owed by the member/owner rather than by the LLC in bankruptcy. In this case a TC 520 cc84 should be input on the LLC account as an alert to field Collection to contact Insolvency before taking enforcement action. Upon contact, the revenue officer will be advised by Insolvency to pursue collection from the member/owner and not the LLC.

Foreign LLC. Unless otherwise elected, a foreign LLC is treated as a corporation if all of the members have limited liability.

LLC Taxable as a Corporation. If the LLC is a multi-member LLC that is an association or a single member LLC electing to be classified as an association taxable as a corporation, the LLC is not a disregarded entity for tax purposes, and Insolvency should file a proof of claim if Exhibit 5.9.13-1 criteria are met.

Filing a Claim. If the LLC is a disregarded entity for tax purposes, generally no proof of claim should be filed. However, even if an LLC is presently a disregarded entity, it may still be liable for taxes that arose out of periods when it was not a disregarded entity or when an entity of which the LLC is the successor was not disregarded. In a case in which a disregarded LLC is liable for taxes that arose out of periods when it was not a disregarded entity or when an entity of which the LLC is the successor was not disregarded, a proof of claim should be filed.

Protective Claim. If the tax status of the LLC cannot be determined prior to the bar date, Insolvency should file a protective proof of claim with an annotation explaining the IRS has not been able to ascertain if the debtor is the entity liable for the tax. A protective proof of claim could also be filed when Insolvency is still investigating if the LLC is liable for taxes that arose out of periods when it was not a disregarded entity or when an entity of which the LLC is the successor was not disregarded.

Counsel Guidance. Counsel should be consulted on all but the most clear cut of LLC bankruptcies to ensure the government's interests are protected.

Group Income Tax Liabilities on Proofs of Claim. Because every member of a consolidated group is severally liable for the group’s income tax liabilities, the Service should generally file separate claims in each member’s bankruptcy case and should list the entire group’s income tax liability, even in a jointly administered case. Local rules or standing orders may specify filing of one proof of claim listing both separate and group liabilities for a jointly administered consolidated group.

Treatment of Employment Taxes. Employment tax liabilities should be treated as belonging solely to the subsidiary that is shown as the employer of record. Claims for employment taxes can be filed only for the entity that incurred the employment tax liability.

Excise Taxes. Generally, as with employment taxes, excise taxes should be treated as belonging solely to the subsidiary that collected them. But exceptions may apply. When claims for excise tax liabilities are being considered, Counsel must be consulted.

CI Involvement on Cases. If, at any time, research identifies Criminal Investigation’s (CI) involvement on accounts assigned to Insolvency, even if the CI freeze code is input to only one of several tax modules, Insolvency must promptly contact CI to notify them of the bankruptcy proceeding.

CI and the Filing of a Proof of Claim. Insolvency must inform CI a proof of claim may be filed in all cases with a CI freeze code. If CI indicates the filing of a claim may be detrimental to CI’s case, Insolvency should schedule a meeting with the Special Agent, the Special Agent in Charge (SAC), the Insolvency specialist and manager, and SBSE and Criminal Tax Counsel to discuss the coordination of the civil and criminal cases. (See IRM 5.9.4.10, Bankruptcy Fraud, and IRM 5.9.4.11,Criminal Investigation (CI) Controls on Tax Accounts.)

Tolerance for Filing a Proof of Claim. The tolerances listed in Exhibit 5.9.13-1 allow for the non-filing of proofs of claim when criteria listed in the Exhibit are met.

Claim Considerations. In cases where the outstanding balance is less than stated in Exhibit 5.9.13-1(below tolerance), Insolvency’s determination to file a manual claim should be based on various factors, including:

Filing of Claim Optional. The established tolerance amount does not preclude or prohibit Insolvency groups from filing a proof of claim in any case, or in every case, if local practice allows.

Determination of Categories/Liabilities. When preparing a manual proof of claim, Insolvency determines the category of each liability listed on the claim. All tax liabilities accrued as of the petition date must be included on the claim.

Prepetition versus Postpetition Income Taxes. During the proof of claim preparation, Insolvency must distinguish if a tax account is a prepetition or a postpetition tax liability.

Postpetition Claims. Administrative claims and 11 USC § 1305 claims for postpetition liabilities may be filed by the Service during the pendency of a bankruptcy. ( IRM 5.9.13.11. IRM 5.9.13.10.)

Claim Steps. Although the Automated Proof of Claim (APOC) system prepares most claims, Insolvency caseworkers must understand the steps in classifying claims and calculating dollar amounts. Amended claims or APOC flags require manual computations by assigned technicians or specialists. This involves separately identifying tax, interest on tax, and penalty and interest on penalty. Locally designed worksheets may be used to record these computations before inputting them into the AIS proof of claim database or the APOC claim record. The steps for preparing a proof of claim are listed below and in the following subsections.

Claimable Liability. The date of the bankruptcy petition and dates of the taxable period determine if a liability is prepetition or postpetition and if the Service should include it on its proof of claim.

Tax, Penalty, and Interest. Absent APOC, the caseworker can calculate the tax, penalty and interest for the claim using IDRS command codes:

INTSTB. Command code INTSTB shows the tax, the assessed failure to pay (FTP), the assessed interest, assessed penalties other than FTP; these amounts comprise the "Assessed Total." INTSTB also reflects the accrued interest, accrued FTP and total accruals. Finally, it gives the total FTP (assessed and accrued), and the total interest (assessed and accrued) for a "Total Balance Due " (assessed total and accrued total).

Manual Calculations - Secured and Unsecured General Claims. The steps to calculate tax, penalty and interest in a fully secured claim and an unsecured general claim are identical as the following table demonstrates. Claims not fully secured by a debtor’s equity require additional steps. ( IRM 5.9.13.19.2. Secured Claim.)

Manual Calculations - Priority claims. The following table demonstrates the calculation of a basic priority claim.

Manual Calculations - Tax. The following table demonstrates calculation of tax.

Manual Calculations - Penalty. The following table demonstrates the calculation of penalty.

Manual Calculations - Interest. The following table demonstrates the steps in calculating interest.

Interest on Tax. The following table demonstrates the steps for computing interest on tax.

COMPA and COMPAF. If INTSTB is not available, CC’s COMPA and COMPAF are used to calculate interest and failure to pay (FTP) penalty. Refer to IRM 2.3.29,Command Codes INTST, ICOMP and COMPA. The following table demonstrates the use of COMPA.

Loading Claim Information to AIS. Once the liability calculations are determined, the information is input to the AIS proof of claim database usually from a POC worksheet the caseworker has prepared. The steps for this process are shown in the table below.

Identification of Right of Setoff. Where Insolvency personnel have the right under 11 USC § 362(b)(26) (effective October 17, 2005, pursuant to BAPCPA) to complete setoffs, they will do so without annotating the proof of claim. However, an amended claim or a credit letter to the trustee may be required depending upon local procedure. When setoffs cannot be effected under § 362(b)(26), Insolvency must identify claims secured by the right of setoff by the input of the dollar amount of the funds claimed for setoff in the "Offset" fill-in field on the Proof of Claims, Master Detail screen.

Language for Insertion on Claim. When the dollar amount of the setoff has been input to the Proof of Claim, Master Detail screen "Offset" field, generated text "RT OF SETOFF" appears in the county field on the Proof of Claim, Lien Detail Screen and the following language is printed on the claim. The setoff amount is automatically filled in next to the "$" sign.
"The United States has the right of setoff or counterclaim(s), in the amount of $____________. The identification of any sums subject to setoff is based on available data and is not intended to waive any other right to set off, against this claim, debts owed to this debtor by this or any other Federal agency that have not been identified. All rights of setoff are preserved and will be asserted to the exten t lawful."

Printing Proofs of Claim. Absent APOC processing to print Form B10 (official bankruptcy form for POCs), the caseworker must take the actions shown in the table below. For claims filed via EPOC, refer to IRM 5.9.14.

Establishing Claim Validity. Upon filing a proof of claim, the government becomes a party with interest in that bankruptcy. A properly filed proof of claim is deemed allowed unless objected to by a party in interest (11 USC § 502(a)). Officers and employees of the Service may be required to appear as witnesses or to produce evidence in court to establish the validity of the IRS’s proof of claim.

Authorization. Bankruptcy Rule 3001(b) provides the proof of claim must be executed by the creditor or the creditor’s authorized agent. This requirement is satisfied by obtaining signatory approval as authorized in Delegation Order No. 51. Bankruptcy proofs of claim are not required to be notarized or executed under oath. All type 6338 and 6338A claims are signed electronically via AIS.

Requests to Buy IRS Claims. As a matter of policy, the IRS will not entertain offers from a third party to purchase the Service's proofs of claim.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡