By Cathy Moran, Esq., (Redwood City, CA) Eighteen years elapsed between the close of the 2003 tax year and the Tax Court’s 2021 decision Barnes v. Comm'r, T.C. Memo. 2021-49 (U.S.T.C. May 4, 2021) regarding the debtors’ 2003 tax liability. While the most recent decision in the debtors’ battle with the IRS challenged the discretion of a tax officer in...
From the Editor – Claims
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By The Honorable William Houston Brown (Retired)
State law did not make debt unenforceable for purposes of § 502(b)(1). North Carolina statute required a debt buyer to attach specific materials to a complaint or claim, including a copy of the contract or writing and assignment, but the court determined that this requirement was applicable to actions to collect debt, distinguishing collection activity from the filing of a proof of claim. “If filing of a proof of claim constituted a ‘collection’ activity, than filing of proofs of claim under § 502(b) would be fundamentally at odds . . .
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