Discharging Taxes in Consumer Bankruptcy Cases

7.9.f.6 Code "290" And "300"
2.10.g To Attack Validity Of Lien Or Claim
2.4.h.6 Bankruptcy Court Opinions
5.4.c.7 Where State Files Claim In Case
DISCHARGING TAXES
3.11.f.4 Non-Priority, Nondischargeable Taxes
3.2 Amending The Plan
Memo from the Author August 18, 2017
CHECKLIST OF TRAPS FOR THE UNWARY CHECKLIST OF FREQUENTLY MISSED OPPORTUNITIES AND TRAPS FOR THE UNWARY
6.9.d.8 Postpetition Increase In Pension Plan Fund
6.8.f.3 Standing To Attack Tax Liens
6.9.e.2 Lien On Erisa Retirement Plan
4.4.l Audits And Investigations
2.4.a.3 Exempt Property Free Of Discharged Tax
3.3.e Super-Discharge Largely Eliminated
6.7.d Methods Of Attacking Tax Liens
5.9.g.2 Setoff Without Relief From Stay
3.5.d Excise Taxes § 507(A)(8)(E)
4.3.i Perfecting (Filing) Tax Lien
3.11.g.8 Secured On Property That Is Not Property Of The Estate
3.11.d.3 2. Straddling Tax Claims
4.2.a Setoff Of Refund Is No Longer Prohibited By The Automatic Stay
5.2.c.2 Res Judicata, Collateral Estoppel
2.9.e.1.ii Appeal Of A Rejected Offer
6.3.d.4 What Is Not "Property" Of The Debtor?
5.8.b.5 In General
5.5.c.2 Res Judicata
7.15.e In General
7.10.b.10.xi The One-Legged Ased
6.4.a.2 Discretionary Release Of Lien
2.9.d.1.iv Prior Offer-In-Compromise
5.1.a.6 Expertise Of The Judge
6.13.n Background:
2.15.b Notice Of Levy
6.3.c.1 To What Do Tax Liens Attach?
6.8.f.7.vi Defective Notice Of Proposed Assessment Demand For Payment
7.10.b Code "480"
5.10.a.2 Exhaustion Of Administrative Remedies
3.9.b May Still Be A Debtor In Chapter 13
6.9.d.9 Actuarial Analysis May Be Invalid
6.8.f.14.vii 6323(B) Avoidance In Chapter 7 - By The Trustee
2.8.l State Use Tax
5.16.f.2.b Declaratory Decree Of Discharge
7.11.a Interest
3.3 Procedural Checklists
2.8.g.4 Sales Taxes
6.3.a Stripping Down The Lien
2.18 Personal Income Taxes
6.7.h.3 Collateral May Not Be "Redeemed"
7.10.b.10.x Using Transaction Code 300 With Disposal Codes
6.1.e.1 Removes Asset From Bankruptcy Liquidation
3.8.c Against Economic Stimulus Payment
3.11.e Generally
3.11.c.2 1. State Taxes
7.7.b Aidis Transcript
4.3.c Invalidity Of Standing Orders Or Local Rules
6.13.l.iv Wrongful Levy Or Sale Of Property
6.4.d.i Priority Tax Claims
5.1.c As To Willful Attempt To Evade
1.3 Key Chapters
4.3.h To Satisfy Postpetition Tax Claim In Chapter 7 Or 13
2.4.a Section 523 Exceptions To Discharge In Chapter 7
2.4.f.2.iv Was It A Return?
5.5.c Adjudicating Amount Or Liability For Claim
2.6.e Postpetition Interest On Prepetition Tax
6.1.h.3.i Civil Judgment Does Not Affect Character Of Underlying Tax
6.15.b.1 Are The Tax Liens Unsecured Claims In A Chapter 13 Case?
5.11.c Reopening Closed Case To Litigate Dischargeability
5.2.d Verdict Or Judgment
4.4.a.4 Setoff
6.13.l.i Contingent Assets
7.10.b.10.vii Statute Of Limitations For Assessment Extended By Taxpayer'S Tax Return
5.9.h Ex Parte Young
6.13.g.1 Three Steps In Levy Process
3.15.c Paying Taxes Beyond Length Of Plan
6.9.d.10 Employer'S Contribution
3.6.e.1 Untimely Proof Of Claim
6.1.c.4 Tax Lien And Security Interest Distinguished
2.4.f.20 Was The Return "Filed" Or "Given"?
PART 7 The Tax Protester
7.13.d.8 Imf Specific Transcript - Exhibit 2A
6.11.e No Step-Up Of Tax Lien After Senior Lien Avoided
3.11.c The Composition Plan
6.1.g.4 Right To Due Process Hearing On Levy
7.9.f.12 Code "420" - Start Of An Audit
7.13.d.3 Mftra-X - Exhibit 1B
2.9.d I. Current Law
2.1 The Hanging Paragraph
6.10.a Dewsnup And Chapter 11
2.4.f.5 Filed After An "Sfr" Is Filed
5.2.c.3 In General
3.6.e.6 For Different Amount
2.8.f Property Taxes
6.7.h.5 Meaning Of "Improperly Filed"
7.10.b.2 The Account Transcript
6.1.c.1 Tax Liens & Levies In Bankruptcy
7.13.d.4 Mftra-X - Exhibit 1C
2.23 Duty To Pay Postpetition Taxes
4.3.j General Rule - Filing Or Perfection Of Lien Not Allowed
5.8.b Is There A Claim Without An Assessment?
3.10.d What Does "Individual" Mean?
7.10.b.12.viii Tolling Or Delaying Events
3.14.i.vii Less Than 70 Percent Plan
4.4.i Collection Of Trust Fund Recovery Penalty Against Responsible Person
5.5.e.4 Innocent Spouse, Separate Liability, And Equitable Defenses
2.8.i The Majority Rule
3.18 Proper Party And Notice
7.8.d Information On "Retention"
3.11.g.11 Postpetition Interest
5.16.f.6 Administrative Remedies Not Required
6.11.f Trustee'S Subordination Of Tax Lien Per § 724(B)
3.6.f.2 Amendment After Completion Of Plan
6.5.c Exempt Property
2.9.h A 90-Day Add-On, Or 180 Days?
6.2.g Where The Underlying Tax Is Discharged
6.9.h.2 Value Of Residence For Lien Purposes
5.1.e.1 Notice
6.4.a.1 Post-Discharge Validity
2.9.d.1.ii Where Stay Expired Or Did Not Arise In Prior Bankruptcy
2.9.d.4 An Amended Offer In Compromise
4.4.h Automatic Perfection Of Filed Tax Lien
5.16.f.4 Generally
4.4.n J. Collection Of Postpetition Tax
2.4.f.15.ii Partially Valid Return?
3.11 Amount Versus Liability
2.9.g Generally
6.5.b.4 Chapter 13
5.16.f.2.a Violation Of Discharge
3.6.e.5 In General
6.8.f.14.vi Legislative Intent
6.8.f.16 Assets Are Not Exempt
7.15.b Imfol Transcripts - Exhibit 4
7.5.h The Irs "Caf" Number
7.13.c.3 Examples Contained Here
5.15.c.1 Offer In Compromise And Bankruptcy
6.2 Refiling Of Lien
7.10.b.10.ii Invalid Assessment?
2.8.k Sales Tax Surety
3.11.f.2 In General
4.3.g For Prepetition Tax Claim
2.10.a Tolling Of Interest And Penalties
2.4.h.10 Does "Culpable Omission" Provide An Answer?
7.11.b Checklist For Using The Account Transcript Or Obtaining Information On The Irs Priority Hotline
2.4.f.4 So What'S The Problem?
7.7.a Enmod Transcript
3.14.j The Liquidation Analysis
5.2.c.4 Administrative Proceedings
7.5.d.12 Amdis Transcript
6.3.c.6.iii Anti-Alienation Clause Irrelevant
6.5.a In Relation To Other Liens Filed By Same Tax Entity
7.12.c.2 Document Code "47"
5.1.a.7.iv Bias Of The Court
7.10.b.12.v Information About Liens
6.3.c.6.vi Commissions Earned Postpetition
2.4.f.9 Is Irs Form "870" Still A "Return"?
6.13.i.3 Levy On Postpetition Income
2.4.g.11 Requesting That Tax Be Assessed
6.3.e.3 Jointly Held Property
3.16 Objecting To Tax Claims
7.9.f.3 971 Action Codes
6.9.a Avoiding Powers Limited By 11 U.S.C. § 522(C)(2)(B)
6.13.m Provision Covered:
7.1 Res Judicata
3.14.h Provision For Revesting Of Assets Upon Confirmation Of Plan
2.9.c.4 Bapcpa Changes In A Nutshell
3.11.h.2 10. Release Of Lien Before Discharge
6.3.c.6.vii Postpetition Additions To Pension Or Retirement Plan
6.8 Failure To Refile When Required
3.15 Uniform Treatment
3.3.c.1 Discharge Pre-Bapcpa
2.13 Checklist - When To File A Claim On Be-Half Of The Taxing Entity In Chapter 7
7.5.d.4 Kinds Of Irs Transcripts
2.4.f.11.a Is A State Tax "Report" A Tax Return?
3.12.b.4 Terms
5.8.c In General
2.9.c.3 Generally
6.1 Dewsnup And Chapter 13
5.9.g.7 Injunctive Relief
6.15.a.10 Tax Collection Following Final Discharge
5.15.a Motion For Use Of Cash Collateral
7.10.b.12.ii Code 599 Plus Closing Code
6.9.d.2 In Chapter 13
6.8.f.6.ii Released Tax Lien
5.14 No Need To Exhaust Administrative Remedies
3.10.g Business Taxes Are More Complex
6.8.f.12 Lien Filed In Violation Of Stay
5.9.g.3 Two Procedures For Stay Violations
5.5.b Central Virginia Community College (2006)
7.13.d.9 Imf Specific Transcript - Exhibit 2B
4.4.a.3 Conduct Not Prohibited
2.6.c.1 Exemptions Do Not Apply To Filed Lien
6.13.l.iii Levy Against Nominee
5.8.b.1 Attacking Tax Liens
5.4.c Laches
3.6.e.3 "Requires Proper Notice"
TC 971 Action Codes
7.10.b.3 What The Account Transcript Typically Contains
7.10.b.12.iv Indications Of Fraud Or Tax Evasion
6.2.e General Rule - Yes If Filed Or Recorded
2.4.h.15 Other Evasion Rulings