From the Editor - Automatic Stay • NACTT Academy

From the Editor – Automatic Stay

By The Honorable William Houston Brown (Retired)

Attorney fee award against IRS was based on litigation cost statute. In another appeal involving the Chapter 7 debtor’s attorney fees related to the Internal Revenue Service’s violation of discharge injunction (see Kovacs v. United States, 614 F.3d 666 (7th Cir. 2010)), the bankruptcy court properly applied the prior Kovacs remand instructions, with the debtor’s attorney fees determined under 26 U.S.C. § 7430’s reasonable litigation fees, which has a statutory fee cap, rather than under 26 U.S.C . . .

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New Payment Option Available to Taxpayers in Private Debt Collection Program

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IRS officials announced on 10/8/19 that a new payment option has been added to the private debt collection program to make it easier for those who owe to pay their tax debts. Taxpayers now can choose the convenient option of a preauthorized direct debit to make one payment or a series of payments toward their federal tax debt. With direct...

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The Academy

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In Marshall v Johnson, 2004 WL 1953490 (7th Cir. May 3, 2024), the Seventh Circuit agreed with the holdings from the Ninth and Tenth Circuits, In re Doll, 57 F.4th 1129 (10th Cir. 2023), and In re Evans, 69 F.4th 1101 (9th Cir. 2023). Under these decisions, Chapter 13 trustees may not retain fees when the case is dismissed prior to confirmation.

Bankruptcy Threshold Adjustment and Technical Corrections Act

Henry E. Hildebrand, III

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Critical Case Comment–Who is Responsible to Address Eligibility Questions?

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By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of TN (Nashville) Bankruptcy Court is under an obligation to examine the eligibility of a debtor to file Chapter 13 even where no party raises a timely, written objection. (Seibel) Preuss v. Perry (In re Perry), 7:20-cv-04617-CS (S.D. N.Y., Sept. 21, 2021) Case Summary Bruce Perry filed...

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By Helen M. Morris, Chapter 13 Standing Trustee for the Northern and Southern Districts of West Virginia It really takes so little to make a Chapter 13 Trustee happy—debtor’s counsel using calculators when they draft a plan ($100 for 36 months is NOT $4,936.87 no matter how many times it is repeated); saying “the Trustee is right” distinctly in open...

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By Lawrence R. Ahern, III, Brown & Ahern (Nashville, TN) Part VII Introduction This series focuses on four bankruptcy-related bills that were enacted during the 116th Congress and signed into law on August 23, 2019. One bill, the Small Business Reorganization Act of 2019 (SBRA), will be effective February 19, 2020. It appears in its entirety in Appendix B to...

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Lawrence R. Ahern, III

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