Discharging Taxes in Consumer Bankruptcy Cases

2.8.l State Use Tax
2.19.c.2 In General
7.15.e In General
2.9.d.1.ii Where Stay Expired Or Did Not Arise In Prior Bankruptcy
7.9.f.6 Code "290" And "300"
6.5.a In Relation To Other Liens Filed By Same Tax Entity
7.10.b.5 Identify The Taxpayer
6.3.e Contingent Property
2.4.h.6 Bankruptcy Court Opinions
6.3.g Discharged In Prior Bankruptcy
5.4.c.7 Where State Files Claim In Case
3.2 Amending The Plan
6.1.h.1 Against Third Parties
6.9.d.8 Postpetition Increase In Pension Plan Fund
5.5.c Adjudicating Amount Or Liability For Claim
6.8.f.3 Standing To Attack Tax Liens
3.3.e Super-Discharge Largely Eliminated
6.9.e.2 Lien On Erisa Retirement Plan
7.5.d.3 Reliance On Transcripts
3.14.d Pre-Bapcpa
6.13.k Totten Trusts
2.16.a.2.ii Statutes Of Limitations For Collection And Assessment
6.3.c.2 The Taxpayer'S Property
5.5.b Central Virginia Community College (2006)
5.1.a.6 Expertise Of The Judge
6.5.b.2 Treatment Of Tax Liens In Bankruptcy
5.11.b.3 In General
6.8.f.7.vi Defective Notice Of Proposed Assessment Demand For Payment
6.7.d Methods Of Attacking Tax Liens
2.4.a.3 Exempt Property Free Of Discharged Tax
3.11.d.3 2. Straddling Tax Claims
4.2.a Setoff Of Refund Is No Longer Prohibited By The Automatic Stay
POTENTIAL FRAUD AND EVASION RED-FLAG CHECKLIST
3.23 Co-Liable Person Stay For Taxes
5.8.d Bank Account Funds
5.5.c.2 Res Judicata
7.10.b.10.iv Account Transcript Clues The Taxpayer Filed His Own Tax Return
7.5.c Request For Copy Of Tax Return
7.10.b Code "480"
6.4.a.4 What Is Not Property Of The Estate?
5.10.a.2 Exhaustion Of Administrative Remedies
2.8.g.2 Overpayment Of Social Security
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
5.16.f.2.b Declaratory Decree Of Discharge
7.11.a Interest
3.8.c Against Economic Stimulus Payment
3.11.c.2 1. State Taxes
5.10.a.1 Attorney'S Fees & Costs Of Litigation
3.6.f.3 Amendment After Inexcusable Delay
3.11.g.1 In General
3.6.f.1 For Different Category Of Tax
2.4.f.5 Filed After An "Sfr" Is Filed
5.4.c.11.i Proceeding In State Court For Violation Of The Stay
7.10.b.8.ii Invalid Extensions To File
2.9.c.2 Tolling And Extending Events
7.5.b Freedom Of Information Act
2.4.f.17 Unsigned Return
6.3.a Stripping Down The Lien
3.12 Interest On Secured Portion
2.4.f.11.a Is A State Tax "Report" A Tax Return?
2.4.e.2 Interest And Penalties
5.2.c.2 Res Judicata, Collateral Estoppel
3.10.d.1 What Does "Debt" Mean For Purposes Of § 109(E)?
3.6.f.2 Amendment After Completion Of Plan
TC 971 Action Codes
7.9.f.4 Important Transaction Codes
3.12.b.2 Paid Off During Life Of The Plan
2.9.b Debt Incurred To Pay Nondischargeable Taxes
6.1.b Statute Of Limitations
6.7.b The Effect Of Tax Liens Following Bankruptcy
3.6.e.6 For Different Amount
7.10.b.7.ii Check Statutes Of Limitations
4.3.b Relief From Stay
2.4.c The 240-Day Rule
6.9 Trustee Not A Bfp Within The Meaning Of § 6323(B)
6.8.f.11 Underlying Assessment Must Be Invalid, Not Merely Incorrect Amount
2.4.f.18 Substitute For Return ("Sfr")
2.4.h.1 Reassessment Of Same Tax
2.4.g.9 State Or Local Tax Assessment
5.6 Where No Purpose Is Served
3.12.b.5 1. Dewsnup Does Not Prohibit
3.10.a The Bad Faith Plan
2.1 The Hanging Paragraph
5.16.a Bk Filed With Oic Already In Effect
6.11.f Trustee'S Subordination Of Tax Lien Per § 724(B)
3.12.c Purchase-Money Security Interests
6.13.i.9 Pensions Or Retirement Plans
6.9.h.3 Dewsnup
4.3.h To Satisfy Postpetition Tax Claim In Chapter 7 Or 13
2.4.a Section 523 Exceptions To Discharge In Chapter 7
6.1.d.6 Property Subject To Lien
5.3.c Closing Agreements
2.4.g.1 Where Was It Filed?
6.8.f.5 Lien Reduced To Civil Judgment Retains Original Characterization
5.8.b.8.iii Overpayments
5.11.b Damages
6.13.l.iii Levy Against Nominee
5.11.c Reopening Closed Case To Litigate Dischargeability
3.11.g.2 Discharge Of Prepetition Interest
3.11.h.4 Undersecured Tax Claims
6.1.f Property Exempt From Lien
6.13.l.i Contingent Assets
7.5.e In General
6.1.c.2 Tax Liens Generally
2.4.h.14.iii Imputed Fraud Or Evasion Spouse'S Fraud Or Evasion
6.1.h.3.i Civil Judgment Does Not Affect Character Of Underlying Tax
6.4.a.1 Post-Discharge Validity
2.6.c.1 Exemptions Do Not Apply To Filed Lien
6.5.b Other Taxing Entities
5.11.e Dischargeability
2.5.a.1 Key Characteristics Of Abusive Trusts
5.4.c.11.ii Alden V. Maine
3.13.e Debtor Not Liable Per Agreed Order
6.2.d Do Tax Liens Survive Bankruptcy?
2.9.c.1 Nondischargeable Taxes - Dischargeable Where No Claim Filed
5.8.b.3 Prepetition Seizures
4.4.b Held: Mutuality Required.
5.9.h Ex Parte Young
6.13.g.1 Three Steps In Levy Process
6.9.d.10 Employer'S Contribution
6.8.f Adversary Proceeding Required
6.1.e Irs Steps Into Shoes Of The Taxpayer
2.9.d I. Current Law
2.3.d Statutes Affecting Dischargeability
5.5.e.5 In General
6.9.c.3 Valuation In A Nutshell
5.11.a Compare With Case Of An Ordinary Creditor
3.11.d.1 Irs Taxes
7.10.b.2 The Account Transcript
6.1.c.1 Tax Liens & Levies In Bankruptcy
5.4.a Equitable Estoppel Against Irs
7.13.d.4 Mftra-X - Exhibit 1C
2.4.f.10 Is Irs Form 4549 A Return?
3.13.a.3 Stripping Off Wholly Unsecured Liens
6.3.d.1 Other Life Estate Interests
6.4.d.i Priority Tax Claims
3.12.a No Lump Sum Payment
5.2.c.3 In General
3.11.e Generally
3.8 Setoff In Chapter 13
3.3 Procedural Checklists
5.5.e.3 Alter Ego
2.8.g.4 Sales Taxes
4.3.d.2 Relief From Stay
5.1.c As To Willful Attempt To Evade
1.3 Key Chapters
2.9.a Tax As Restitution
2.9.k Extension To File A Return
6.15.a.8 Present Value
2.4.f.20 Was The Return "Filed" Or "Given"?
5.11 Cases Where Irs Violates Permanent Discharge
6.1.h.3 In General
3.5.e As A Trust Fund Tax
6.8.f.16 Assets Are Not Exempt
7.15.b Imfol Transcripts - Exhibit 4
2.9.d.1.vi Overlap - Pre-Reform Law
7.13.c.3 Examples Contained Here
5.15.c.1 Offer In Compromise And Bankruptcy
6.2 Refiling Of Lien
3.11.g.3 Discharge Of Prepetition Penalties
2.22 Priority Of Distribution From Estate
2.1.a Discharge In Chapter 13
7.9.f.11 Code "460" - Extension To File Return
4.3.h.1 Levy On Non-Estate Property?
7.12.b What The Specific Transcript Contains
CHART OF TOLLING EVENTS
5.1.g Debtor Prevails In Objection To Tax Claim
7.10.b.10.x Using Transaction Code 300 With Disposal Codes
7.4.c Seven Steps
6.2.c Discretionary Release Of Lien
3.10.e.1.i Payroll Taxes
7.10.b.10.ii Invalid Assessment?
2.8.k Sales Tax Surety
6.8.f.4 Grounds To Attack Validity Of Properly Filed Lien
6.9.c.1.i Procedure
7.13.c Using The Imfoli
3.10.c.1 Bad Faith Found In Chapter 13
5.3.b Stipulated Judgment
7.13.d.8 Imf Specific Transcript - Exhibit 2A
6.8.f.10 Assessed During Automatic Stay
5.9.i Action To Quiet Title
3.14.a.ii Rate Of Interest On Secured Taxes
6.13.l.iv Wrongful Levy Or Sale Of Property
7.9.f.13 Code "520" With Closing Codes
6.13 Chapter 7: Where Debtor Owns Real Property Having Equity To Which Lien Attaches
2.18 Personal Income Taxes
3.3.1 Discharge Under Bapcpa
6.5 Seniority Of Competing Liens In Relation To Other Creditors
2.10.g To Attack Validity Of Lien Or Claim
7.10.b.10.xiii Transaction Code "599" - Return Secured
2.8.j Sales Tax Measured On Gross Receipts
PART 2 The Reform Act
2.2.d Tax Defined
6.1.h.3.ii But Collection On Civil Judgment May Be Limited By State Law
5.9.g.2 Setoff Without Relief From Stay
6.3.e.6 Chapter 7 - Is Lien Divisible?
2.4.h.13 Conduct Evidencing Evasion
7.10.b.12.iii Documents Deemed Returns That Are Not The Regular 1040 Tax Return Form