3.2 Conversion Of Case

• Jurisdiction: United States

3.2 DISCHARGE PRE-BAPCPA

Under pre-BAPCPA law, only two rules needed to be satisfied to discharge an income tax liability in Chapter 13; the three-year rule and the 240-day rule. There were two alternative grounds for dismissal, as well. Under prior law a tax that was not yet assessed, and that fell into one of the categories of tax described at Code § 523(a)(1)(B) or (C), and...