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.
March 2022
Split grows on allowance of makewholes and what constitutes disallowed, unmatured interest.
Jan 2022
Courts are split on whether a claim is discharged if it was scheduled after the bar date but in time to receive a distribution.
