Discharging Taxes in Consumer Bankruptcy Cases

Index

• 3.18 Proper Party And Notice
• 3.25 Hardship Discharge
• 5.16 From The Irm
• 6.3 Regardless Of Exemptions
• 6.5 Seniority Of Competing Liens In Relation To Other Creditors
• 2.1 The Hanging Paragraph
• 7.1 Code 599 With Closing Codes
• 6.14 Change(S):
• 2.8 Tax Fraud Penalties
• 2.3 Health Benefits
• 3.26 Duty To Pay Postpetition Taxes
• 6.9 Trustee Not A Bfp Within The Meaning Of § 6323(B)
• 7.4 Transcripts
• 7.9.d Other Professionals
• 2.5 In General
• 3.14.a Interest On Secured Tax Claims
• 3.27 Effect Of Dismissal Of Case
• 6.8 Failure To Refile When Required
• 2.2.a Discharging Taxes In Chapter 7
• 6.11.a Stripping Off Wholly Unsecured Lien
• 7.13.a Using The Account Transcript
• 2.9 Gift Taxes
• 3.17.a In General
• 5.6.a Exhaustion Of Administrative Remedies
• PART 5 Corporate Assets Distinguished From Shares
• PART 4 Payments Made On Invalid Tax Claim
• 3.11 Amount Versus Liability
• 5.12 When Action Should Be Brought
• 5.9.a Levy On Accounts Receivable
• 3.15 Uniform Treatment
• 5.13 Burden Of Proof
• 3.2 Conversion Of Case
• 2.2 Generally
• 5.7 Section 505 Is For Creditors
• 5.14 No Need To Exhaust Administrative Remedies
• 6.13 Chapter 7: Where Debtor Owns Real Property Having Equity To Which Lien Attaches
• PART 7 The Tax Protester
• 2.16 Federal Tax Obligations
• 3.5 Penalties
• 5.8 Objecting To Claim
• 5.15 Pleadings
• 6.4.a.1 Post-Discharge Validity
• 7.6 Pinex And Pivar Transcripts
• 2.4.a Section 523 Exceptions To Discharge In Chapter 7
• 7.8.a Which Form Should You Use?
• 5.4 Binding Effect Of Confirmed Plan
• 7.7.a Enmod Transcript
• 6.12 Trustee'S Lien Avoidance Under Irc § 6323(B)
• DISCHARGING TAXES
• 2.11 Time In Which To File A Claim
• 2.18 Personal Income Taxes
• 5.2 Discovery
• 3.21 To Include Postpetition Tax Claims
• 5.3.a Default Judgment
• 6.1 Dewsnup And Chapter 13
• 3.3 Procedural Checklists
• 2.19.a Payroll Withholding
• 3.4.a The Five Rules For Discharge In Chapter 13
• 3.12 Interest On Secured Portion
• 5.5 Proceeding Under § 505 To Adjudicate Liability Or Amount
• Memo from the Author August 18, 2017
• 7.14 Bmf Specific Transcript - Exhibit 2C
• 2.7.a Interest Accrues Despite Payment Of Principal Out Of Estate
• 2.6.a Lien Survives Bankruptcy (But ...)
• 3.6.a As A Non-Trust Fund Tax
• 2.17 On Collection
• 7.15.a Txmod - Exhibit 3
• 2.1 Chart Of Tolling Events
• PART 3 Taxes As Consumer Debts
• 7.11 Penalties
• 7.5 Irs Transcripts
• 3.10.a The Bad Faith Plan
• 3.13 3. Non-Possessory Non-Purchase Money
• 6.7.a Liens On Property Having No Equity
• 6.2 Refiling Of Lien
• 7.2 Only The Bankruptcy Estate Had Standing To Pursue The Property
• TOPICAL INDEX
• 5.6 Where No Purpose Is Served
• 3.7 Tax Under § 523(A)(1)(B) Or (C)
• 5.11 Cases Where Irs Violates Permanent Discharge
• 4.4 Garnishment Of Wages
• 6.15.a Impact
• KEY CHAPTERS
• 3.9 The "Chapter 20" Strategy
• 3.16 Objecting To Tax Claims
• 3.19 Property Of The Estate Vests With Debtor
• 3.23 Co-Liable Person Stay For Taxes
• 3.22 To Reduce Payment Or Shorten Plan Where Tax Claim Not Filed
• 4.3 Void Acts
• 5.1 Damages Against Individual State Employee
• 6.6.a Debtor'S Stock In Corporation
• 7.3 Using Tax Transcripts
• 1.1 Discharging Taxes
• APPENDIX CONTENTS
• 3.2 Amending The Plan
• 3.8 Setoff In Chapter 13
• 3.24 Regular Discharge
• 4.2.a Setoff Of Refund Is No Longer Prohibited By The Automatic Stay
• PART 6 Demand Letter Procedure
• PART 2 The Reform Act