REVISED ORDER GRANTING DEBTORS SEVENTEENTH OMNIBUS OBJECTION TO CLAIMS (Tax Claims Assumed by General Motors, LLC)

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1 HEARING DATE AND TIME: June 29, 2010 at 9:45 a.m. (Eastern Time) RESPONSE DEADLINE: June 22, 2010 at 4:00 p.m. (Eastern Time) UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK x : In re : Chapter 11 Case No. : MOTORS LIQUIDATION COMPANY, et al., : (REG) f/k/a General Corp., et al. : : Debtors. : (Jointly Administered) : x REVISED ORDER GRANTING DEBTORS SEVENTEENTH OMNIBUS OBJECTION TO CLAIMS (Tax Claims Assumed by General, LLC) Upon the seventeenth omnibus objection to expunge certain tax claims, dated May 27, 2010 (the Seventeenth Omnibus to Claims ), 1 of (f/k/a General Corporation) and its affiliated debtors, as debtors in possession (collectively, the Debtors ), pursuant to section 502(b) of title 11, United States Code (the Bankruptcy Code ), Rule 3007(d) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ), and this Court s order approving procedures for the filing of omnibus objections to proofs of claim filed in these chapter 11 cases (the Procedures Order ) (Docket No. 4180], seeking entry of an order disallowing and expunging the Tax Claims on the grounds that each Tax Claim is for a tax obligation for which the Debtors have no liability, all as more fully described in the Seventeenth Omnibus to Claims; and due and proper notice of the Seventeenth Omnibus to Claims having been provided, and it appearing that no other or further notice need be provided; and the Court having found and determined that the 1 Capitalized terms used herein and not otherwise defined herein shall have the meanings ascribed to such terms in the Seventeenth Omnibus to Claims. A:\MLC - AMENDED ORDER FOR SEVENTEENTH OMNIBUS OBJECTION TO EXPUNGE TAX CLAIMS.DOC

2 relief sought in the Seventeenth Omnibus to Claims is in the best interests of the Debtors, their estates, creditors, and all parties in interest and that the legal and factual bases set forth in the Seventeenth Omnibus to Claims establish just cause for the relief granted herein; and after due deliberation and sufficient cause appearing therefor, it is ORDERED that the relief requested in the Seventeenth Omnibus to Claims is granted to the extent provided herein; and it is further ORDERED that, pursuant to section 502(b) of the Bankruptcy Code, the claims listed on Exhibit A annexed hereto under the heading Claims to be Disallowed and Expunged are disallowed and expunged; and it is further ORDERED that this Order has no res judicata, estoppel, or other effect on the validity, allowance, or disallowance of, and all rights to object on any basis are expressly reserved with respect to, any claim listed on annexed to the Seventeenth Omnibus to Claims under the heading Claims to be Disallowed and Expunged ; and it is further ORDERED that this Order amends and supersedes the order granting the relief requested in the Seventeenth Omnibus to Claims that was entered on June 29, 2010 [Docket No. 6184] (the Prior Order ) in order to delete Proof of Claim No which was originally listed on Exhibit A to the Prior Order; and it is further A:\MLC - AMENDED ORDER FOR SEVENTEENTH OMNIBUS OBJECTION TO EXPUNGE TAX CLAIMS.DOC 2

3 ORDERED that the Seventeenth Omnibus to Claims, with respect to Proof of Claim No , is adjourned to July 14, 2010 at 9:45 a.m.; and it is further ORDERED that this Court shall retain jurisdiction to hear and determine all matters arising from or related to this Order. Dated: New York, New York July 6, 2010 s/ Robert E. Gerber United States Bankruptcy Judge A:\MLC - AMENDED ORDER FOR SEVENTEENTH OMNIBUS OBJECTION TO EXPUNGE TAX CLAIMS.DOC 3

4 , et al. ALDINE INDEPENDENT SCHOOL DISTRICT TAX OFFICE ALDINE WESTFIELD RD HOUSTON, TX ASSUMPTION PARISH SALES TAX DEPARTMENT PO BOX B NAPOLEONVILLE, LA AYERSVILLE LOCAL SCHOOL DISTRICT RYAN LAFLAMME 1714 W GALBRAITH RD CINCINNATI, OH CITY OF BIRMINGHAM REVENUE DIVISION 710 NORTH 20TH STREET ROOM TL-100 CITY HALL BIRMINGHAM, AL CITY OF CHARLESTON CITY COLLECTORS OFFICE 915 QUARRIER ST. SUITE 4 CHARLESTON, WV Page 1

5 , et al. CITY OF FLINT ATTN: DIRECTOR, LEGAL DEPARTMENT CITY HALL 1101 S SAGINAW ST FLINT, MI CITY OF GLENWOOD SPRINGS ATTN: LEGAL OFFICER / BANKRUPTCY DEPT. PO BOX 458 GLENWOOD SPRINGS, CO CITY OF LOS ANGELES, OFFICE OF FINANCE LOS ANGELES CITY ATTORNEYS OFFICE ATTN: WENDY LOO 200 NORTH MAIN ST SUITE 920 LOS ANGELES, CA CLEVELAND COUNTY TAX COLLECTOR PO BOX 370 SHELBY, NC COFFEE COUNTY REVENUE COMMISSIONER PO BOX ENTERPRISE, AL Page 2

6 , et al. COMMONWEALTH OF VIRGINIA DEPARTMENT OF TAXATION C/O TAXING AUTHORITY CONSULTING SERVICES PC PO BOX RICHMOND, VA CUMBERLAND COUNTY TAX COLLECTOR PO BOX 449 FAYETTEVILLE, NC UNITED STATES OF AMERICA DELAWARE DIVISION OF REVENUE 820 NORTH FRENCH ST, 8TH FLOOR WILMINGTON, DE DISTRICT OF COLUMBIA TREASURY GOV'T OF THE DISTRICT OF COLUMBIA OFFICE OF TAX AND REVENUE PO BOX WASHINGTON, DC FRANCHISE TAX BOARD BANKRUPTCY SECTION MS A340 PO BOX 2952 SACRAMENTO, CA MLCS Distribution Corporation Page 3

7 , et al. FRANCHISE TAX BOARD BANKRUPTCY SECTION MS A340 PO BOX 2952 SACRAMENTO, CA FRANCHISE TAX BOARD BANKRUPTCY SECTION MS A340 PO BOX 2952 SACRAMENTO, CA FRANCHISE TAX BOARD BANKRUPTCY SECTION MS A340 PO BOX 2952 SACRAMENTO, CA FRANKLIN CITY TREASURER PO BOX 179 FRANKLIN, VA GARVIN COUNTY TREASURER 201 WEST GRANT PAULS VALLEY, OK Page 4

8 , et al. GEORGIA DEPARTMENT OF REVENUE COMPLIANCE DIVISION BANKRUPTCY SECTION PO BOX ATLANTA, GA ILLINOIS DEPARTMENT OF REVENUE ATTN LISA MADIGAN ATTORNEY GENERAL REVENUE LITIGATION 100 W RANDOLPH ST LEVEL CHICAGO, IL ILLINOIS DEPARTMENT OF REVENUE ATTN LISA MADIGAN ATTORNEY GENERAL REVENUE LITIGATION 100 W RANDOLPH ST LEVEL CHICAGO, IL INDIANA DEPARTMENT OF REVENUE BANKRUPTCY SECTION N NORTH SENATE AVENUE INDIANAPOLIS, IN INDIANA DEPARTMENT OF STATE REVENUE ATTN CAROL LUSHELL BANKRUPTCY SECTION 100 N SENATE AVE ROOM N203 INDIANAPOLIS, IN Page 5

9 , et al. IREDELL COUNTY TAX COLLECTOR PO BOX 1027 STATESVILLE, NC KENTUCKY DEPARTMENT OF REVENUE LEGAL BRANCH - BANKRUPTCY SECTION ATTN LEANNE WARREN PO BOX 5222 FRANKFORT, KY KENTUCKY DEPARTMENT OF REVENUE LEGAL BRANCH - BANKRUPTCY SECTION ATTN LEANNE WARREN PO BOX 5222 FRANKFORT, KY LYNDA HALL, TAX COLLECTOR MADISON COUNTY COURTHOUSE 100 NORTHSIDE SQUARE HUNTSVILLE, AL MADISON COUNTY TAX COLLECTOR PO BOX 351 MARSHALL, NC Page 6

10 , et al. MAURY COUNTY TRUSTEE ONE PUBLIC SQUARE COLUMBIA, TN UNITED STATES OF AMERICA MISSOURI DEPARTMENT OF REVENUE PO BOX 475 JEFFERSON CITY, MO MISSOURI DEPARTMENT OF REVENUE PO BOX 475 JEFFERSON CITY, MO MISSOURI DEPARTMENT OF REVENUE PO BOX 475 JEFFERSON CITY, MO MISSOURI DEPARTMENT OF REVENUE ATTN YOLANDA PENDILTON BOX 475 JEFFERSON CITY, MO Page 7

11 , et al. NEBRASKA DEPARTMENT OF REVENUE ATTN BANKRUPTCY UNIT PO BOX LINCOLN, NE NEBRASKA DEPARTMENT OF REVENUE ATTN BANKRUPTCY UNIT PO BOX LINCOLN, NE OKLAHOMA TAX COMMISSION BANKRUPTCY SECTION GENERAL COUNSEL'S OFFICE 120 N ROBINSON SUITE 2000 OKLAHOMA CITY, OK POINTE COUPEE PARISH SALES AND USE TAX DEPT PO BOX 290 NEW ROADS, LA R I DIVISION OF TAXATION ONE CAPITOL HILL PROVIDENCE, RI Page 8

12 , et al. STATE OF ALABAMA, DEPARTMENT OF REVENUE LEGAL DIVISION P O BOX MONTGOMERY, AL STATE OF ARIZONA ARIZONA DEPT OF ENVIRONMENTAL QUALITY DENISE ANN FAULK ASSISTANT ATTORNEYS GENERAL 1275 W WASHINGTON ST PHOENIX, AZ STATE OF FLORIDA- DEPARTMENT OF REVENUE BANKRUPTCY SECTION POST OFFICE BOX 6668 TALLAHASSEE, FL STATE OF IOWA IOWA DEPARTMENT OF REVENUE ATTN BANKRUPTCY UNIT PO BOX DES MOINES, IA STATE OF LOUISIANA LOUISIANA DEPARTMENT OF REVENUE PO BOX BATNO ROUGE, LA Page 9

13 , et al. STATE OF MINNESOTA, DEPT OF REVENUE DEPT OF REVENUE, COLLECTION DIVISION BANKRUPTCY SECTION PO BOX BKY SAINT PAUL, MN STATE OF NEW JERSEY DIVISION OF TAXATION COMPLIANCE ACTIVITY PO BOX 245 TRENTON, NJ STATE OF NEW JERSEY DIVISION OF TAXATION COMPLIANCE ACTIVITY PO BOX 245 TRENTON, NJ TENNESSEE DEPARTMENT OF REVENUE C/O ATTORNEY GENERAL PO BOX NASHVILLE, TN TRANSYLVANIA COUNTY PO BOX 747 BREVARD, NC Page 10

14 , et al. TREASURER CITY OF DETROIT C/O CITY OF DETROIT LAW DEPARTMENT 660 WOODWARD AVE STE 1650 DETROIT, MI TREASURER CITY OF DETROIT C/O CITY OF DETROIT LAW DEPARTMENT 660 WOODWARD AVE SUITE 1650 DETROIT, MI VIRGINIA DEPARTMENT OF TAXATION C/O TAXING AUTHORITY CONSULTING SERVICES PC BANKRUPTCY COUNSEL PO BOX 2156 RICHMOND, VA YADKIN COUNTY TAX COLLECTOR PO BOX 1669 YADKINVILLE, NC Claims to be Disallowed and Expunged Totals 54 $0.00 $0.00 (S) (A) $0.00 (P) $0.00 (U) $0.00 (T) Page 11