Bankruptcy Taxation

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.

Dallas Judge Snubs Sam Wyly’s Attempt to Shelter His Home and Annuities

Sometimes, an annuity is not an annuity, regardless of what the documents say.

Even if Tax Debts Are Not Discharged, Penalties Can Be, Judge Boroff Rules

‘Plain meaning’ permits discharge of some tax penalties.

Circuit Split Widens on Test for Nondischargeability from Late-Filed Tax Returns

Ninth Circuit avoids the one-day-late rule for nondischargeability of tax debts.

Tax Talk a la Carte

Many Unhappy Returns: Another Hanging Paragraph Creates a Trap for Consumer Bankruptcy Lawyers

Discharge of Late Tax Return Debt in Bankruptcy: Fixing BAPCPA's Draconian Hanging Paragraph