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.
Employing strategies for several years to avoid paying income taxes can make the debts nondischargeable under Section 523(a)(1)(C), even for taxes due more than three years before bankruptcy.
Bankruptc.....
Bankruptcy Judge Michael B. Slade of Chicago said he was confronted with “competing lines of authority regarding how to allocate a tax refund between a debtor’s estate and a non-debtor spouse where.....
The debt limits for Subchapter V and chapter 13 will expire on June 21, 2024, but a bill to extend the existing caps for two more years is being blocked by one senator.
In April, a bipartisan group of.....
Generally speaking, in bankruptcy, property owned as a tenant by the entireties is exempt. Interpreting Section 522(b)(3) and seemingly motived in part by policy concerns, the Fourth Circuit held that.....
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.....
Agreeing with a nonprecedential opinion from the Fifth Circuit and the majority on a recent decision from the Sixth Circuit Bankruptcy Appellate Panel, the Third Circuit held that the “penalty”.....
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.....
A trustee can avoid a lien for a tax penalty. It stands to reason, does it not, that a debtor can avoid the same lien but preserve the lien for the debtor’s benefit, to the extent the lien impairs the.....
Writing about the so-called individual mandate under the Affordable Care Act (a.k.a. ACA or Obamacare) seems like beating a dead horse now that Congress has repealed the penalty for taxpayers who didn.....