Where holder of tax debt was never served with process or notice in bankruptcy proceeding, but it later appeared and negotiated better terms in revised restructuring plan, it was considered a party bound by terms of the plan and it had waived its entitlement to receive earlier or better notice.The 7th U.S. Circuit Court of Appeals affirmed a decision by Judge Martha M. Pacold, Northern District of Illinois. Ramon and Bertha Aguirre own several properties in northern Illinois. JPMorgan Chase Bank loaned them about $1.3 …