Two months before John T. Spencer filed for bankruptcy and listed the Internal Revenue Service as a creditor, he invoked Sec. 2-7(a) of the Illinois Probate Act to disclaim a $375,000 inheritance. But the Chapter 7 trustee — flexing his “strong arm” powers under Sec. 544(b)(1) of the Bankruptcy Code — argued for nullifying the disclaimer as a fraudulent transfer under the Federal Debt Collection Procedures Act.Under the terms of a trust created by Spencer’s parents, the disclaimer meant the money went to his children. And …