How to Present an Effective Summary Judgment Motion

By Hon. Erik P. Kimball, United States Bankruptcy Court for the Southern District of Florida
(Used with permission - Originally Published by the Courthouse Beacon, United States Bankruptcy Court for the Southern District of Florida August, 2020)

Summary Judgment Applies In Contested Matters

Bankruptcy Rule 7056 incorporates all of Federal Rule 56 for purposes of adversary proceedings, adjusting only the deadline for filing motions for summary judgment. In addition, Bankruptcy Rule 9014 makes Bankruptcy Rule 7056 applicable in contested matters. This means that parties may seek summary judgment on nearly any matter filed by way . . .

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IRS Attempting to Collect on Virtual Currency

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IRS has begun sending letters to virtual currency owners advising them to pay back taxes, file amended returns; part of agency’s larger efforts. On July 26th, the IRS announced that it has begun sending letters to taxpayers with virtual currency transactions that potentially failed to report income and pay the resulting tax from virtual currency transactions or did not report...

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