The Neglected Non-Dischargeability Provision

Hands up everyone who has encountered a claim that a debt is non-dischargeable by reason of § 523(a)(14). That’s what I thought: nada, or next thing to it.

Despite watching for it, I hadn’t seen one ‘til this year when AmEx filed an adversary in a case in which I was peripherally involved. My copy of Collier’s code doesn’t comment on any (a)(14) cases.

To review, the Bankruptcy Reform Act of 1994 added §523(a)(14) making debt incurred to pay federal taxes that would be non-dischargeable . . .

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Cathy Moran, Esq.

Head of Moran Law Group

Cathy Moran has headed her own small firm Moran Law Group in Redwood City, California, for nearly 30 years. Family law and tax issues as they play out in bankruptcy are areas of particular interest to Cathy.

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By Wm. Houston Brown, United States Bankruptcy Judge (Retired) Confirmation - Trustee’s “double-dipping” objection to above-median confirmation denied. The trustee objected to confirmation based on above-median debtor deducting the IRS Local Standard housing deduction when the actual mortgage expense was on a marital residence owned by the debtor’s nonfiling spouse, while also claiming the marital adjustment for the spouse’s income...

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