Are You Throwing Your Bankruptcy Client to the Predators?

By Cathy Moran, Mt. View, CA

Behind every IRS tax audit lurks the state taxing authority. Fail to give the state its due, and the tax in question may be non dischargeable.

I had to dredge this tidbit from memory when we were looking over the tax transcript for a client who had been audited by the IRS and assessed a whopping tax bill. To his good fortune, that newly assessed tax will be dischargeable 241 days after the audit assessment. But, I asked, had he reported the results of the IRS audit to our state (CA) income . . .

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Chapter 13 Trustee Duties, Powers, And Limitations – Part 6

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By James J. Robinson, Chief United States Bankruptcy Judge, Northern District of Alabama When do the trustee’s duties end, and who gets the money? Harris v. Viegelahn, 135 S. Ct. 1829 (2015). This opinion of the unanimous Court requires the trustee to return to the debtor undistributed plan payments—originating from wages earned postpetition—on hand at a good-faith, post-confirmation conversion rather...

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By Henry E. Hildebrand, III, Chapter 13 Standing Trustee (Nashville, TN) While the debtors failed to meet the high threshold to establish excusable neglect to permit their claim filed on behalf of a creditor after the bar date to be allowed, where a Chapter 13 case is dismissed and then reinstated prior to the expiration of the bar date, the...

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Bankruptcy Judge (E.D. Washington) serves up classics with wooden tennis racket collection.