PART 4 Payments Made On Invalid Tax Claim

• Jurisdiction: United States

4.1 KEY BAPCPA CHANGES

1. Setoff of refund no longer stayed

2. No sanctions if incorrect address

3. Some tax court proceedings not - stayed

4. Effect of prior bankruptcy case

4.2 THE AUTOMATIC STAY

1. In general

2. What is protected?

3. The permanent discharge

4. Void acts

5. Relief from stay

6. Invalidity of standing orders

4.3 PROHIBITED CONDUCT

1. Demand for payment

2. Acts to force payment

3. Withholding tax refund - setoff?

4. Levying on property of the estate

5. Levy on non-estate property

6. Sale of property

7. ...