PART 3 Taxes As Consumer Debts

• Jurisdiction: United States

3.1 PUBLIC POLICY PRE-BAPCPA

3.2 DISCHARGE PRE-BAPCPA

3.3 DISCHARGE IN CHAPTER 13

1. Same rules as for Chapter 7

2. Super-discharge eliminated

3. Five rules for discharge in Chapter 13

4. Effect of unfiled proof of claim

5. Unassessed but assessable tax

3.4 PENALTIES AND INTEREST

1. Prepetition penalties

2. Does a lien secure penalties?

3. Prepetition interest

4. Postpetition interest

3.5 DISCHARGING OTHER TAXES

1. a Excise taxes

2. Sales taxes

3. Employment taxes

4. Trust fund taxes

5. Property taxes

3.6 UNTIMELY PROOF OF CLAIM

1. Pre-reform law

2. Under BAPCPA

3. Requires proper notice

4. Is a disallowed claim still priority?

5. Amended claim filed by tax entity

6. Filing claim on behalf of tax entity

3.7 SETOFF AGAINST REFUNDS

3.8 THE "CHAPTER 20" STRATEGY

1. Chapter 7 followed by Chapter 13

2. May still be a debtor in Chapter 13

3. Chapter 7...