Bankruptcy Taxation

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.

Clash of the Codes: Bankruptcy Tax Issues Made Simple

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).

In re Colsen and the Circuit Court Split Defining a Tax “Return”

Jan 2018

Advising Potential Consumer Debtors About Their Tax Debts

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.