Allowed Claims are legitimate claims, but this is a BANKRUPTCY +++++++++++++++++++ Let's make some analyses in this Robigus, I have to agree that this is possible but let us analyze the consequences. It is possible to LBHI to stop payment before all of the asset is gone by cancellation of the remaining debt. This cancellation will be the remanning claim which is going to be larger than the deficit. Then, there will be a COD obligation that will be larger than the NOL plus the remaining asset. Thus, will result to nothing left. A negative balance to the IRS. I bet you will not choose that path.