ABI Commission on Consumer Bankruptcy – Definition of “Tax Return” for Purposes of Nondischargeability

By Henry E. Hildebrand, III and Sloan Hastings

Section 523(a)(1) excepts from discharge taxes that are priority claims under § 507(a)(8). One of § 507(a)(8)’s provisions makes debts not dischargeable for income taxes requiring the filing of a tax return due during the three years prior to filing bankruptcy. It is this “recent years taxes nondischargeable” moniker that leads many to assume that all taxes are nondischargeable. The second discharge exception applies to tax obligations in which a required return (i) was not filed or (ii) was filed after the due date but . . .

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Phil Lamos – Humble Sage

June 27, 2021

By Academy Staff Phil was a quiet, humble man. He loved his family, loved the law, and loved to serve others. Philip D. Lamos, age 53 of Painesville Township, passed away suddenly on June 11, 2021. He was a hometown boy who loved his family, especially his son Matthew and daughter Emily. Phil was a graduate of John Carroll University...

Just the Facts, Ma’am – Consolidated Appropriations Act, December 27, 2020

January 10, 2021

By The Honorable William Houston Brown (Retired) This legislation includes several bankruptcy-related provisions, in addition to government funding and other COVID relief. Consumer bankruptcy issues are addressed in Title X of the Act, section 1001, which amends Bankruptcy Code § 541(b)’s exclusions from property of the estate, adding subsection 11 for certain coronavirus relief, defined as “recovery rebates made under...

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May the Chapter 13 Trustee Keep Fees Paid Before Dismissal?

Lawrence R. Ahern, III

April 10, 2022

Larry Ahern this week begins a two-part examination of whether a Chapter 13 trustee may retain fees paid without a confirmed plan before dismissal. Part 1 is a detailed analysis of McCallister v. Evans, a recent case accepting the trustee's position considering a division in the caselaw and analyzing in detail the relevant statutes. May the Chapter 13 Trustee Keep...

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Ask Ms. Ps and Qs

March 15, 2020

By Professor Nancy Rapoport, University of Nevada Dear Readers: The marvelous, indefatigable Regina Logsdon just forwarded me this hypothetical: Post-confirmation, debtor/client gets upset with attorney. Let’s assume for this scenario that the attorney hasn’t done anything wrong – perhaps just a difference of opinion on a plan modification (or not). Debtor/client says ugly things to attorney – name-calling, etc. THEN...

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6 Steps to Ethical Unbundling of Bankruptcy Representation

March 21, 2021

By Cathy Moran, Esq. (Redwood City, CA) No matter how many hoops the client dutifully jumped through, without adequate inquiry and communication, the bankruptcy attorney was slammed for unbundling his services. The representation agreement at issue excluded representation in any adversary proceeding filed, as do most such agreements, I imagine. The client initialed every paragraph of the 19-paged representation agreement,...

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Amended Rule 2002(a)(5) – Who Gets Served and Who Petitions the Court for Change?

November 22, 2020

By Phil Lamos, Chief Legal Counsel, Office of the Chapter 13 Trustee Lauren A. Helbling (Cleveland, OH) Bankruptcy Rule 2002(a)(5) directs that 21 days’ notice must be given of the “time fixed to accept or reject a proposed modification of a [Chapter 13] plan.” But to whom must notice be given? Specifically, which creditors need to be given notice? This...

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From the Editor – Discharge Injunction

March 14, 2021

By The Honorable William Houston Brown (Retired) Section 524(i) applies only to long-term debts not discharged through plan. Whether § 524(i) applied to short-term secured debts that are paid in full and discharged through a Chapter 13 plan was a matter of first impression, with the Court finding no other court had yet decided precise question. Factors used in Supreme...

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The PUMP Act

Mark T. McCarty

June 11, 2023

The U.S. Department of Labor (DOL) has released an updated Fair Labor Standards Act (FLSA) Minimum Wage Poster that covers employers’ new lactation accommodation obligations under the recently passed Providing Urgent Maternal Protections for Nursing Mothers (PUMP) Act. The PUMP Act went into effect on December 29, 2022 and requires employers to provide nursing employees with reasonable accommodations, such as...

Turnover by Motion? How About Under Rule 6008?

February 28, 2021

By Joseph A. Bledsoe, III (“Jody”), Chapter 13 Standing Trustee for the Eastern District of North Carolina (New Bern) In the aftermath of City of Chicago v. Fulton, discussions abound as to whether it is sufficient for a chapter 13 debtor to seek return of his vehicle, repossessed prepetition, via a motion for turnover. Most seem to believe a motion...

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Critical Case Comment – The Plan Rules

Henry E. Hildebrand, III

December 4, 2022

Chapter 13 plan which provided a specific amount to be cured on a reverse mortgage under § 1322(b)(5) would be controlled by the specific term of the plan provision and not by the larger proof of claim filed by the creditor. (Baer) In re Edelstein, 2022 WL 16730027 (Bankr. N.D. Ill. November 7, 2022) Case Summary The Edelsteins filed Chapter...

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