BULLETIN SMALL BUSINESS REORGANIZATION ACT POSTSCRIPT CARES Act Passed by Senate Increases Eligibility to Small Business Debtors with Aggregate Debts Up to $7,500,000 And Other Changes Early last Thursday morning, the Senate passed a substitute for H.R. 748, called the “Coronavirus Aid, Relief, and Economic Security Act” (the “CARES Act”). The bill passed the House on Friday, and the President...
Was It a Return?
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By Morgan King, The Morgan King Company (Dublin, CA)
HELD: A taxpayer's returns filed long after the taxes were assessed did not satisfy the "honest and reasonable effort to satisfy the tax laws" under the Beard test.
Bell v. United States (In re Bell), 565 B.R. 702 (Bankr.M.D . . .
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