From the Editor – Chapter 7 Issues

By The Honorable William Houston Brown (Retired)

Priority Claims: Payment of priority, nondischargeable tax did not subrogate debtors to rights of tax authority. In their schedules, the Chapter 7 debtors admitted liability for prepetition sales and withholding taxes, which fell within § 507(a)(8)(C) and § 523(a)(1)(A)’s exception from discharge. The case administration continued after the grant of discharge, and the debtors had negotiated with the state an amount of nondischargeable taxes, which they had substantially paid. The debtors then sought reimbursement from the trustee of their tax payments, but adopting the . . .

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FFIEC Issues Statement on Examination Principles Related to Valuation Discrimination and Bias in Residential Lending

The Academy

February 18, 2024

FFIEC Issues Statement on Examination Principles Related to Valuation Discrimination and Bias in Residential Lending

Meet a New Trustee

The Academy

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One of our very newest trustees is very familiar to many of us. After serving ten years as Chief of Staff (a/k/a Staff Attorney) to Martha Bronitsky, on August 1, 2021, Nima Ghazvini was appointed Chapter 13 Standing Trustee for the Districts of Hawaii, Guam, and Northern Mariana Islands. What you may not know is that Ghazvini was born in...

Critical Case Comment – Creditor Not Required to Dismiss Prepetition Nonbankruptcy Action

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By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of TN (Nashville) The automatic stay does not require a creditor pursuing a prepetition nonbankruptcy court action to dismiss that action once a bankruptcy case is filed; requesting continuances and attending status conferences do not constitute “continuation” of the prepetition action for purposes of the automatic stay....

Members

Diaz: Is it Really a Tax Refund?

December 20, 2020

By Cathy Moran, Esq., Moran Law Group (Redwood City, CA) On its face, Diaz (Diaz v. Viegelahn, No. 19-50982 (5th Cir. Aug. 26, 2020)) is a pretty straightforward decision that struck down a local form plan as violating a below-median income debtor's right to use her tax refund to finance necessary expenses for maintenance and support. On a deeper level,...

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Be Sure Your Sins Will Find You Out

Henry E. Hildebrand, III

September 15, 2024

Failure of a Chapter 13 debtor to disclose the existence of a cause of action which accrued prior to or shortly after the filing of the petition merits dismissal of the case with a one-year bar against a subsequent bankruptcy filing.

Members

Critical Case Comment– Reverse Mortgage May be Modified

Henry E. Hildebrand, III

May 22, 2022

A reverse mortgage, having fallen due as a result of the death of the borrower, is not protected from modification by the borrower’s heirs by virtue of § 1322(c)(2). (Halfenger) In re Sandoval, 2022 WL 982182 (Bankr. E.D. Wis. March 31, 2022) Case Summary Juan Sandoval filed Chapter 13 and proposed a plan which dealt with his principal asset, a...

Members

Honoring Jan Sensenich

Dynele Schinker-Kuharich

September 29, 2024

Jan Sensenich is retiring today . . . . Bidding farewell to Jan is no easy task. He has been a well-respected Chapter 12 Trustee and Standing Chapter 13 Trustee for 33 years . . . We love and will miss you, Jan, but won’t miss you too much! Jan plans to continue writing for ConsiderChapter13.org!!

How Forensic Accountants Add Value While Investigate Claims & Fraud – A Study

Edward C. Boltz

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This study looks at forensic “accounting as a new generation tool that has adopted modern technology to detect financial fraud.” See Attorney Boltz’ comments on the use of forensic accounting in Chapter 13 cases.

Stop the Chaos and Fix Client Communication with Smart Tech

Jen Lee

January 19, 2025

“Technology isn’t a replacement for the human element of your practice—it’s a solution to the logistical headaches that prevent you from being the attorney your clients need.” See also: Spitballing Chapter 13’s Image Makeover Ditch the Bankruptcy Jargon—Marketing Chapter 13 as the Ultimate Solution (Note that there are a few comments on this article.) Think Chapter 13 needs an image makeover? Let us hear from you.

Members

Plan Modifications and Below Median Debtors

Michael B. Joseph

June 30, 2024

When a below median debtor’s plan is based on best interest of creditor’s test, will future increase in income expose the debtor to a motion to modify to capture increase?

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From the Editor – Chapter 7 Issues

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Related Articles

FFIEC Issues Statement on Examination Principles Related to Valuation Discrimination and Bias in Residential Lending

Meet a New Trustee

Critical Case Comment – Creditor Not Required to Dismiss Prepetition Nonbankruptcy Action

Diaz: Is it Really a Tax Refund?

Be Sure Your Sins Will Find You Out

Critical Case Comment– Reverse Mortgage May be Modified

Honoring Jan Sensenich

How Forensic Accountants Add Value While Investigate Claims & Fraud – A Study

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Plan Modifications and Below Median Debtors

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