What’s Growing in Your Case? A Petri Dish Lesson on Priority Tax Debt

“When trustees and practitioners actively monitor tax claims, outcomes improve.”

Unlock This Article

To get started, please let us know which of these best fits your current position:

Please sign in to continue reading this content.
gendron2
Mott & Gendron Law

Kara K. Gendron is a bankruptcy attorney and co-owner of Mott & Gendron Law in Harrisburg, Pennsylvania. She has practiced exclusively in bankruptcy law since 2001 and is board-certified in Consumer Bankruptcy Law by the American Board of Certification. Kara also serves as a certified bankruptcy court mediator. In 2021, she was appointed by the U.S. Trustee, Department of Justice, as a Chapter 7 and Chapter 12 Bankruptcy Trustee for the Middle District of Pennsylvania.  In 2025, Kara was invited to join the American College of Bankruptcy, a national honorary association recognizing exceptional bankruptcy professionals.

Kara earned her undergraduate degree from the University of Pennsylvania and her J.D. from the Dickinson School of Law. She is admitted to practice before the Supreme Court of Pennsylvania, the U.S. District Courts for the Middle and Eastern Districts of Pennsylvania, the Third Circuit Court of Appeals, and the U.S. Supreme Court.

An active leader in the national bankruptcy community, Kara serves as Secretary of the Executive Board of the National Association of Consumer Bankruptcy Attorneys (NACBA) and Chairs NACBA’s Circuit Leader Committee. She also serves on the Board of Directors of the American Board of Certification (ABC), sits on the Board of the Association of Chapter 12 Trustees (ACT12/ACT2), and is a long-standing board member of the Middle District Bankruptcy Bar Association (MDBBA). In 2023, she was appointed to the Advisory Board of the American Bankruptcy Law Journal (ABLJ), published by the National Conference of Bankruptcy Judges (NCBJ), and was reappointed in 2025.

Committed to advancing legal education, Kara frequently organizes and presents continuing legal education programs for NACBA, the National Association of Bankruptcy Trustees (NABT), the National Association of Chapter 13 Trustees (NACTT), the Pennsylvania Bar Institute (PBI), and the MDBBA. She has also taught Bankruptcy Law as an adjunct professor at Widener School of Law while maintaining her full-time practice.

Outside of her professional work, Kara enjoys being outdoors—especially snorkeling—and spending time with her husband and four children at Hershey Park or supporting their many academic and athletic pursuits. At home, she’s happily outnumbered by her three Labradors, who keep life joyful and just a little chaotic.

Related Articles

May 10, 2020
The timeless questions asked by mankind include “why are we here“, “which came first ...” and “coffee or tea“. Bankruptcy lawyers wrestle with “which controls, b-22 or Schedules I and J“. Having argued and lost the Pak case when BAPCPA was new, and felt vindicated when Kagenveama reversed Pak, I have strong opinions.
Members
gustafson2
Conduit vs. Direct Mortgage Payments – The Case Law To Consider1 The requirement that debtors pay their mortgage payments to their Chapter 13 Trustee as a “conduit” has advantages and disadvantages. One advantage is the fact that the Chapter 13 Trustee’s records are readily accepted by both the court and creditors in the event of a payment dispute. This advantage...
Members
December 20, 2020
By James M. Davis, Staff Attorney to Chapter 13 Standing Trustee Henry E. Hildebrand, III (Nashville, TN) Bankruptcy Courts take determinations from the Supreme Court seriously. And rightfully so. But sometimes, some bankruptcy courts are guilty of reading too much into the Court’s statements. The latest example is the soul searching around “nunc pro tunc” (“now for then”) orders. Earlier...
Members
ahern_larry_regular
March 26, 2023
Introduction Amendments to 16 rules and new one new rule took effect December 1, 2022. Many reflected changes necessitated by the Small Business Reorganization Act of 2019 (SBRA),1 and had been in place in the same or similar form on an interim basis since that legislation took effect. Part 1 of this series summarized 2022 . . . It looks...
Members
April 7, 2019
By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) Introduction On March 20, 2019, the Supreme Court ruled unanimously in Obduskey v. McCarthy & Holthus LLP1 that actions required by state law in a nonjudicial foreclosure are not regulated by the Fair Debt Collection Practices Act (FDCPA).2 The decision resolved a split in the circuits. In addition to the...
Members
DSC09148
August 18, 2024
Bankruptcy Courts are beginning to get a whiff of the fringes of the marijuana industry. Namely, is it automatically bad faith for “Bud” to propose a plan when his income is derived from a perfectly legal (as far as the state is concerned) business? Attorney Gieseke brings Academy readers an up to date look at what courts are saying.
Members
December 15, 2019
By William Houston Brown, Editor/Adviser Academy for Consumer Bankruptcy Education Construing the statute of limitations for actions against debt collectors under the Fair Debt Collection Practices Act (FDCA), the Supreme Court held on December 10, 2019, that “absent the application of an equitable doctrine, the statute of limitations in § 1692k(d) begins to run on the date on which the...
Members
ahern_larry_regular
November 6, 2022
Introduction This year sees changes in the Code and numerous new and amended Rules of BankruptcyProcedure that are to be effective December 1. The statutory amendments and the changes in therules that do not relate to cases under subchapter V of Chapter 11 are summarized below. They will be followed, by a digest of other new and amended rule and...
Members
academystaff
January 12, 2025
Trustee Deborah Langehennig lead University of Texas to its third national Duberstein championship. GO DEB!!!!

Looking to Become a Member?

ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.

Webinars

These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.

Member Articles

Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.

Industry News

The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.

To get started, please let us know which of these best fits your current position: