PART 2 The Reform Act

• Jurisdiction: United States

2.1 DISCHARGING TAXES IN CHAPTER 7

1. Options for delinquent taxpayers

2. BAPCPA changes in a nutshell

2.2 TAX DEFINED

1. Generally

2. Unemployment insurance

3. Federal pension plan

4. Certain penalties

5. Workers' compensation ins.

6. Deficiency of a pension plan

7. Health benefits

8. Highway user fees

9. Motor vehicle registration

10. Unemployment compensation

2.3 STATUTES AFFECTING DISCHARGEABILITY

1. § 523 - Exceptions to discharge

2. § 507 - Priority claims

3. Exempt property free of liability

4. Exempt property

2.4 DISCHARGE OF INCOME TAXES

1. The five rules in a nutshell

2. Where all rules are not satisfied

3. Interest & penalties follow tax

4. In-depth discussion of the rules

5. Three-year rule

6. Two-year rule

7. The 240-day rule

8. The non-fraudulent return rule

9. The no tax-evasion rule

2.5 EFFECT OF FILED TAX LIENS

1. Generally

2. Valuation of lien

3. Exemptions subject to tax lien

4. Attacking tax liens

2.6 DISCHARGING INTEREST

1. Prepetition interest

2. Postpetition interest on...