February 15, 2018

Failing to Purchase Health Insurance Won’t Result in a Priority Tax Claim

The exaction for failure to purchase health insurance under the ACA is a tax for constitutional purposes but not a tax under the Bankruptcy Code, New Orleans judge rules.

5th Circuit, Louisiana, Louisiana Eastern District

December 26, 2017

Circuit Split Update on Sovereign Immunity and Derivative Suits Against the IRS

Ninth Circuit won’t rehear DBSI, creating a split with the Seventh Circuit on Sections 106(a)(1) and 544(b)(1).

9th Circuit

October 27, 2017

Plan’s Interest Rate Held to Govern Tax Claims, Not the Rate in the IRS Code

‘Strained’ argument by the IRS about recoupment didn’t overcome terms of a confirmed plan.

3rd Circuit, Delaware

September 05, 2017

Ninth Circuit Splits with Seventh on Sovereign Immunity and Derivative Suits by a Trustee

Ninth Circuit criticizes the Seventh for making the sovereign immunity waiver meaningless for Section 544(b)(1) suits.

9th Circuit

June 12, 2017

Circuits Split on Enjoining the IRS from Pursuing Corporate Officer to Collect Taxes

Puerto Rico judge sides with the Third Circuit by upholding the Anti-Injunction Act in bankruptcy cases.

1st Circuit, Puerto Rico

May 26, 2017

Even Without the One-Day-Late Rule, Tax Liability Still Wasn’t Discharged

A tax return late by three years wasn’t ‘honest and reasonable.’

9th Circuit, California, California Northern District

March 28, 2017

Courts Split on Bankruptcy Judge’s Ability to Invoke ‘Innocent Spouse’ Doctrine

After waiting six months, bankruptcy court may rule on a debtor’s ‘innocent spouse’ claim.

5th Circuit, Texas, Texas Southern District

February 27, 2017

Sixth Circuit Thwarts Tennessee in Jacking Up Interest Rate on Tax Claims

Does ‘nonbankruptcy law’ mean any law other than the Bankruptcy Code?

6th Circuit

September 15, 2016

Split Grows on Dischargeability of Tax Liability on Late-Filed Returns

Nashville judge holds that late-filed tax debt can sometimes be discharged.

6th Circuit, Tennessee, Tennessee Middle District

September 12, 2016

Most Courts Still Refusing to Discharge Taxes from Late-Filed Returns

Novel theory fails to persuade Boston judge to discharge taxes from late-filed returns.

1st Circuit, Massachusetts