Ninth Circuit Splits on Avoiding and Preserving a Lien on Exempt Property
The Ninth Circuit dissenter interpreted the statute to mean that the debtor must pay a tax lien twice if the lien was avoided and preserved.
Debtor Can’t Avoid and Preserve a Lien for Tax Penalties for the Debtor’s Benefit
A trustee can avoid and preserve a tax lien for the benefit of unsecured creditors, but a debtor can’t if the debtor hasn’t paid the taxes, the Ninth Circuit says.
Claims Not Scheduled Before the Bar Date Aren’t Always Excepted from Discharge
Courts are split on whether a claim is discharged if it was scheduled after the bar date but in time to receive a distribution.
Debtors Can’t Easily Glom Uncashed Distribution Checks
Just because a creditor doesn’t cash a distribution check doesn’t mean it’s abandoned and reverts to the debtor.