Joining the Tenth Circuit, the Ninth Circuit also has held that chapter 13 trustees are not paid their fees when cases are dismissed before confirmation. The identical issue was argued on February 15 before the Second Circuit.
In short order, we’ll have either unanimity or a split of circuits. A split will give rise to an issue worthy of a grant of certiorari by the Supreme Court.
Notably, the Ninth Circuit’s opinion on June 12 adopted reasoning in an amicus brief filed in support of the debtor by the National Consumer Bankruptcy Rights Center and National Association of Consumer Bankruptcy Attorneys.
The government won the IRS Open three sets to love, when the Sixth Circuit sided with the Third and Fourth Circuits by holding that the “penalty” imposed on a taxpayer for failure to purchase health.....
The circuits are split 4/3 on the question of whether a real estate tax foreclosure can be attacked as a fraudulent transfer.
If the Sixth Circuit was correct in holding in an October 13 opinion that a.....
If a debtor has no “ascertainable” residence, the Internal Revenue Service cannot obtain a valid and enforceable tax lien on a debtor’s personal property, according to Bankruptcy Judge M. Ruthie Hagan.....
Siding with the Fifth Circuit, a majority on a Sixth Circuit Bankruptcy Appellate Panel reversed the bankruptcy court by holding that the “penalty” imposed on a taxpayer for failure to purchase health.....
Statute of Limitations Wasn’t Tolled During Bankruptcy, Sixth Circuit Rules
The bankruptcy stay did not extend the statute of limitations with regard to an administrative tax claim that the chapter 11.....