From the Editor – Fair Debt Collection Practices Act

By The Honorable William Houston Brown (Retired)

Ten percent penalty for early withdrawal from IRA was not priority claim. The primary purpose of Congress in imposing 10% penalty for early withdrawal from IRA was to discourage early withdrawals, not to support the government fisc or to compensate the government for any actual pecuniary loss, and the 10% penalty was not a priority claim in the Chapter 13 case under § 507(a)(8)(G). Bradford v. United States (In re Bradford), 534 B.R. 839 (Bankr. M.D. Ga. 2015).

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The Honorable William Houston . . .

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