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Bankruptcy Taxation

When Acting in Good Faith Isn’t Enough: A Taxing Decision for IRS

Sept 2018

Bankruptcy Code
523
524
Topic Tags
Consumer Bankruptcy
Discharge/Dischargeability
Bankruptcy Taxation
Monday, July 23, 2018
Article Tags
Bankruptcy Taxation
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Monday, July 23, 2018
Article Tags
Bankruptcy Taxation
Please note that in order to view the content for the Bankruptcy Headlines please log in if you are already an ABI member, or otherwise you may Become an ABI Member

First Circuit Splits with the Ninth over Good Faith Defense to Discharge Violation

Seven weeks apart, two circuits reach diametrically different conclusions about good faith as a defense to an intentional act that violates the discharge injunction.

1st Circuit

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

Another court rules that Sebelius isn’t controlling on the characterization of the individual mandate under the Bankruptcy Code.

4th Circuit
North Carolina
North Carolina Eastern District

Failing to Turn Over Tax Returns Isn’t Fatal to a Chapter 7 Filing

Debtors aren’t required to turn over tax returns that don’t exist.

11th Circuit
Georgia
Georgia Northern District

The Effect of Tax Reform on Debt Discharged in Chapter 11

April 2018

Bankruptcy Code
11 U.S.C. § 363
Topic Tags
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.

5th Circuit
Louisiana
Louisiana Eastern District
Friday, January 12, 2018
Article Tags
Bankruptcy Taxation
Please note that in order to view the content for the Bankruptcy Headlines please log in if you are already an ABI member, or otherwise you may Become an ABI Member
Friday, January 12, 2018
Article Tags
Bankruptcy Taxation
Please note that in order to view the content for the Bankruptcy Headlines please log in if you are already an ABI member, or otherwise you may Become an ABI Member
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