Congress left a gap in the statute for perfecting a tax lien on personal property against someone who has no ascertainable residence.
With little authority one way or the other, lower courts are split on whether Social Security benefits lose their exemption if withheld and later paid as a tax refund.
Aug 2022
Sept 2022
Tenth Circuit insinuates that a debtor may have a nondischargeable debt even if the debtor did not personally benefit from fraud.