Bankruptcy Taxation

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).

Jan 2018

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.

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.