The court granted a creditor’s motion to file a proof of claim more than two years late in a Chapter 7 case. Section 509(b) permits the allowance of a late-filed claim if it falls within the scope of § 726(a)(1), (2), or (3). Here, the claim is not a priority claim under § 507 and the movant had timely notice of the case, so the only applicable subsection is § 726(a)(3) as the trustee has not yet made a final distribution of assets.