Tyler Applied Retroactively to Set Aside a Judgment of Tax Foreclosure
Tyler was applied retroactively because the debtor’s efforts to set aside a tax foreclosure judgment were ‘in the pipeline’ when bankruptcy began.
BAP Pushes Back Against Kelly on the Dischargeability of Disciplinary Costs
The Ninth Circuit BAP rebelled against the Supreme Court’s departure from the statute in Kelly v. Robinson on dischargeability under Section 523(a)(7).
Fourth Circuit Broadly Defines Restitutions that Aren’t Discharged in Chapter 13
The federal appeals court brushed aside technicalities under state criminal law in deciding that an order for restitution was not discharged under Section 1328(a)(3).
Belated Seventh Circuit Opinion May Set Up ‘Cert’: Is Section 505(a) Jurisdictional?
Seventh Circuit again holds that Section 505(a) doesn’t confer jurisdiction for bankruptcy courts to decide how much debtors owe in taxes.
Recoupment of Social Security Benefit Overpayments Is Barred as a Setoff
Medicaid overpayments may be recovered as ‘recoupment’ while Social Security overpayments are attempted setoffs barred by discharge, Bankruptcy Judge Harwood says.
Fourth Circuit Says Entireties Property Is Not Exempt from Tax Debt
The lack of perfection of a federal tax lien did not mean that the entireties interest was exempt under Section 522(b)(3).
Three Circuits Agree: The ACA’s ‘Penalty’ Is Actually a Tax Entitled to Priority
Looking beyond the label assigned by the Affordable Care Act, three circuits have now held that failure to pay the ‘individual mandate’ for purchasing health insurance gave rise to a tax entitled to priority in bankruptcy.