“They Sold My House — and You Said It Was Safe!”

This panel discusses the chapter 7 trustee’s ability to avoid and surcharge the taxing authority’s secured lien for the benefit of the estate. The panelists review in detail 11 U.S.C. § 724 and related Code sections, the proper procedural approach, preemption, and related § 363 sales and their implication on property that debtor’s counsel thought was safe or exempt.