TOPICAL INDEX

• Jurisdiction: United States

TOPICAL INDEX

PART 1 BAPCPA CHANGES

1.1 THE REFORM ACT 1

1.2 THE HANGING PARAGRAPH 1

1.3 DISCHARGE IN CHAPTER 13 1

1.4 TOLLING 2

PART 2 DISCHARGING TAXES IN CHAPTER 7

2.1 DISCHARGING TAXES IN CHAPTER 7 7

2.2 TAX DEFINED 7

2.3 STATUTES AFFECTING DISCHARGEABILITY 9

2.4 DISCHARGE OF PERSONAL INCOME TAXES 11

2.5. EFFECT OF FILED TAX LIEN 89

2.6 DISCHARGING INTEREST 92

2.7 DISCHARGING PENALTIES 95

2.8 DISCHARGING OTHER TAXES 99

2.9 TOLLING AND EXTENDING 115

2.10 FILING CLAIM ON BEHALF OF TAXING ENTITY 143

2.11 APPLICABILITY OF BANKRUPTCY EXEMPTIONS 148

2.12 AVOIDING PREFERENTIAL PAYMENT OF TAXES 149

2.13 NOTICE OF LEVY 150

2.14 TAX LIABILITY OF BANKRUPTCY ESTATE 151

2.15 ALLOCATING DISTRIBUTION TO TAX CLAIMS 152

2.16 STATUTES OF LIMITATIONS FOR COLLECTION 154

2.17 PARTNERSHIP DISCHARGEABILITY 156

2.18 CORPORATE DISCHARGEABILITY 156

2.19 ADMINISTRATIVE TAX ISSUES 157

2.20 SETOFF IN CHAPTER 7 162

2.21 TAXES AS CONSUMER DEBTS 163, 164

2.22 EFFECT OF BANKRUPTCY ON VOLUNTARY INSTALLMENT AGREEMENT 164

2.23 PROCEDURAL CHECKLISTS 164

PART 3 DISCHARGE IN CHAPTER 13

3.1 PUBLIC POLICY AND CHAPTER 13 PRIOR TO BAPCPA 167

3.2 DISCHARGE PRE-BAPCPA 168

3.3. DISCHARGE UNDER BAPCPA 168

3.4. DISCHARGE OF PENALTIES & INTEREST 170

3.5 DISCHARGE OTHER KINDS OF TAXES 172

3.6 UNTIMELY PROOF OF CLAIM 174

3.7 SETOFF IN CHAPTER 13 187

3.8 THE "CHAPTER 20" STRATEGY 189

3.9 THE BAD FAITH PLAN 190

3.10 DEBT LIMITS UNDER § 109(e) 193

3.11 TREATMENT OF TAX CLAIMS IN CHAPTER 13 PLAN 212

3.12 LIEN STRIPPING IN CHAPTER 13 225

3.13 INTEREST ON TAX CLAIMS 229

3.14 MISCELLANEOUS PLAN PROVISIONS 234

3.15 OBJECTING TO TAX CLAIMS 243

3.16 CONFIRMATION HEARING 244

3.17 EFFECT OF CONFIRMATION 244

3.18 AMENDING THE PLAN 246

3.19 CO-LIABLE PERSON STAY FOR TAXES 249

3.20 REGULAR DISCHARGE 249

3.21 HARDSHIP DISCHARGE 249

3.22 DUTY TO PAY...