7.2 Only The Bankruptcy Estate Had Standing To Pursue The Property

• Jurisdiction: United States

7.2 FOR TAX DISCHARGE PURPOSES

Not every bankruptcy case is a tax discharge case. If it is a routine consumer bankruptcy case, the material contained in this chapter is probably only of academic interest.

However, a prospective client will often disclose in his or her initial phone call to the office that help with taxes is the primary objective . . . if not in the first call, then perhaps in the first office conference with the attorney.

It is during this initial interview that the attorney will usually elicit information from the client about the nature and extent of the problem. Part of this process involves getting an oral narrative of the client's tax history . . . what kind of taxes, how old, what caused the problem, when and where tax returns were filed, when and where liens were recorded, what has been the client's conduct with regard...