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INTRODUCTION
Jurisdiction | United States |
INTRODUCTION
The most effective consumer bankruptcy practitioner keeps his or her ear to the ground. American Bankruptcy Institute members have come to rely on the ABI Journal as a collection of articles that will keep them advised of new cases, give them creative solutions on how to tackle challenges, and provide an educated debate on developing bankruptcy issues. In Best of ABI 2019: The Year in Consumer Bankruptcy, you will find a collection of articles written by some of the best legal minds in the country. Staying up to date on new and developing issues is essential for your practice. We hope you enjoy the top articles that made into this year's collection.
In 2019, ABI weighed in on several specific issues that have an impact on bankruptcy cases. The ABI Commission on Consumer Bankruptcy and the IRS are working together on reforms to make a discharge more accessible to debtors who were late in filing their tax returns. In instances where a debtor files his tax return late, he has likely not abided by the return's "applicable filing requirements" as set forth in the Bankruptcy Code. This may leave a debtor unable to discharge tax debt that would have otherwise been dischargeable in bankruptcy. ABI and the IRS recognized that this outcome is overly punitive on debtors and are working to create a solution to make a discharge more accessible.
Second, the ABI Task Force on Veterans and Servicemembers Affairs has put together resources to assist bankruptcy practitioners in implementing the Honoring American Veterans in Extreme Need Act of 2019 (HAVEN Act). The HAVEN Act was enacted to better support military veterans and their families by excluding a veteran's disability...
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