The bankruptcy code has been used, with varying degrees of success, to mitigate debtor obligations for certain classes of financial claims. Taxes are a unique class of claim. The IRS, as the enforcement tool of the Federal Government’s revenue generating operations, is armed with collection powers not available to ordinary creditors. These include, but are not limited to, liens
(Excerpt) Title 11 of the United States Code (the “Bankruptcy Code”) enumerates several categories i...
Bankruptcy is among the oldest of consumer protections. It is a safeguard vital to both the economy ...
This author has previously addressed several areas of conflict between bankruptcy officials; i.e., t...
This article will examine what the answer depends on: The kinds of tax liabilities individual debtor...
The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restricti...
This article will discuss the rules of bankruptcy law that are most relevant to the treatment of pre...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
The most current version of the Bankruptcy Code, the Bankruptcy Abuse Prevention and Consumer Protec...
Correspondence issued by the Government Accountability Office with an abstract that begins "Among th...
Tax Aspects of Bankruptcy Law and Practice includes detailed discussions of all the areas of tension...
In the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA), Congress included a...
In 2014, the U.S. Court of Appeals for the Seventh Circuit confronted, for the first time, the issue...
In 2013, several interesting federal tax cases were decided in the United States Court of Appeals fo...
A letter report issued by the General Accounting Office with an abstract that begins "The Internal R...
Section 505 of the Bankruptcy Code allows a court of determine tax related issues. Apart from three ...
(Excerpt) Title 11 of the United States Code (the “Bankruptcy Code”) enumerates several categories i...
Bankruptcy is among the oldest of consumer protections. It is a safeguard vital to both the economy ...
This author has previously addressed several areas of conflict between bankruptcy officials; i.e., t...
This article will examine what the answer depends on: The kinds of tax liabilities individual debtor...
The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restricti...
This article will discuss the rules of bankruptcy law that are most relevant to the treatment of pre...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
The most current version of the Bankruptcy Code, the Bankruptcy Abuse Prevention and Consumer Protec...
Correspondence issued by the Government Accountability Office with an abstract that begins "Among th...
Tax Aspects of Bankruptcy Law and Practice includes detailed discussions of all the areas of tension...
In the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA), Congress included a...
In 2014, the U.S. Court of Appeals for the Seventh Circuit confronted, for the first time, the issue...
In 2013, several interesting federal tax cases were decided in the United States Court of Appeals fo...
A letter report issued by the General Accounting Office with an abstract that begins "The Internal R...
Section 505 of the Bankruptcy Code allows a court of determine tax related issues. Apart from three ...
(Excerpt) Title 11 of the United States Code (the “Bankruptcy Code”) enumerates several categories i...
Bankruptcy is among the oldest of consumer protections. It is a safeguard vital to both the economy ...
This author has previously addressed several areas of conflict between bankruptcy officials; i.e., t...