The Duty to File Tax Returns under BAPCPA
Although anecdotal, many Department of Justice and Internal Revenue Service attorneys who practice bankruptcy would most likely state that one of their largest complaints with the previous version of the Bankruptcy Code was their inability to enforce tax compliance
Legislative Update Finding a Loophole in the Means Test without Collusion Will Chapter 7 Involuntaries Be on the Rise
This month's Update continues the series of articles examining BAPCPA in detail. A centerpiece of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) is the means test, set forth in revised §707(b) 1 of the Code. 2 Although the mathematical