(c) TIME FOR FILING. In
a chapter 7 liquidation, chapter 12 family farmer’s
debt adjustment, or chapter 13 individual’s debt adjustment
case, a proof of claim is timely filed if it is filed not
later than 90 days after the first date set for the meeting
of creditors called under § 341(a) of the Code, except
as follows:
(1) A proof of claim filed by a governmental unit,
other than for a claim resulting from a tax return filed under
§ 1308, is timely filed if it is filed not later than
180 days after the date of the order for relief. On motion
of a governmental unit before the expiration of such period
and for cause shown, the court may extend the time for filing
of a claim by the governmental unit. A proof of claim filed
by a governmental unit for a claim resulting from a tax return
filed under § 1308 is timely filed if it is filed not
later than 180 days after the date of the order for relief
or 60 days after the date of the filing of the tax return,
whichever is later.
(6) If notice of the time for
filing a proof of claim has been mailed to a creditor
at a foreign address, on motion filed by the creditor before
or after the expiration of the time, the court may extend
the time by not more than 60 days if the court finds that
the notice was not sufficient under the circumstances to give
the creditor a reasonable time to file a proof of claim.
