6.15.a Impact

JurisdictionUnited States

a. The insurance broker


The author recently had a case in which the debtor owed apparently just over $2 million in federal income taxes and approximately $400,000 in state income taxes. The case is an example of one having a multitude of issues that must be examined, of which the dischargeability of the taxes was the least problematic.

FACTS:

The debtor was 77 years old and in ill health, although he still found the energy to go into his office an average of five hours a day.

The debtor owed $1.9 million in federal...

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