2.2.a Discharging Taxes In Chapter 7

• Jurisdiction: United States

a. Generally

In most cases the question of whether or not the claim is a tax claim (as distinct from a fine, consumer debt, or other non-tax claim) will be fairly obvious. There may be, from time to time, the obscure claim which debtor's counsel cannot be certain is a tax claim. Regardless of how it is characterized by the creditor (including taxing entities), the...