To GIVE or Not to GIVE “Notice” - That is the Question… • NACTT Academy

To GIVE or Not to GIVE “Notice” – That is the Question…

By Gerard T. Forgét III, JD, MBA, LLM(TAXATION), Omaha, NE

Recently, the IRS Office of Chief Counsel issued a “Memorandum” outlining its position on the consequences of the Effect of Late Notice in a Chapter 13 Bankruptcy filing. According to the Memorandum, the issue is well-settled in situations where the IRS receives NO Notice of the Bankruptcy Petition being filed and of the claims bar date. (n.b. effect . . .

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Sixth Circuit Selects Douglas L. Lutz as Bankruptcy Judge for the Eastern District of Kentucky

The Academy

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The Circuit Executive for the Sixth Circuit announces that the U.S. Court of Appeals for the Sixth Circuit has selected Douglas L. Lutz as Bankruptcy Judge for the Eastern District of Kentucky to fill the vacancy created by the retirement of Bankruptcy Judge Tracey N. Wise. He took the oath of office on April 19, 2024.

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Henry E. Hildebrand, III

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By Jan Sensenich, Chapter 13 Standing Trustee for the District of Vermont I think it was in junior high school when I first started wearing glasses. I remember not liking the idea of having to wear glasses. I thought I could see just fine. As far as I knew, I was seeing what I needed to see. But I also...

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Remembrances of a Retired Trustee

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Unscheduled Creditor May Not File a Late Proof of Claim

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Henry E. Hildebrand, III

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