On 8/22/19 the IRSe and its Security Summit partners warned taxpayers and tax professionals about a new IRS impersonation scam campaign spreading nationally on email. Remember: the IRS does not send unsolicited emails and never emails taxpayers about the status of refunds. The IRS detected this new scam as taxpayers began notifying phis
[email protected] about unsolicited emails from IRS imposters. The...
Wheel Estate: Debtors May Still Cramdown Creditors’ Interests in Mobile Homes
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The Honorable Jeffery P. Hopkins currently sits in the Cincinnati Division of the Southern District of Ohio.
The Bankruptcy Code provides chapter 13 debtors with three options for dealing with allowed secured claims: (1) obtain approval of the plan from the secured creditor; (2) "cramdown" the creditor's claim; or (3) surrender the collateral securing the creditor's claim. 11 U.S.C. §1325(a)(5). Section 1322(b) sets forth certain permissive provisions that a debtor "may" include in a chapter 13 plan. In the context of this discussion, §1322(b)(2) provides that a plan may "modify . . .
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