11/14/19, the IRS issued guidance for taxpayers with certain deductible expenses to reflect changes resulting from the Tax Cuts and Jobs Act (TCJA). Revenue Procedure 2019-46, posted today on IRS.gov, updates the rules for using the optional standard mileage rates in computing the deductible costs of operating an automobile for business, charitable, medical or moving expense purposes. The guidance also...

By William Sawyer, Chief U.S. Bankruptcy Judge for the Middle District of Alabama (Montgomery) (Used with permission. Court News and Views, Volume 18, October 2020) Lawyers who practice regularly in bankruptcy court invariably make many appearances at motion dockets. This article provides practice pointers to lawyers who do not practice often in this Court to familiarize them with our procedures...

In any given year Chapter 13 Trustees administer 400,000 to 500,000 cases and distribute almost $5 billion to creditors.  A critical duty for trustees is to be sure that distributions are correctly delivered to an allowed claimant. 11 USC § 501 governs the filing of a proof of claim and 11 USC § 502 sets forth the requirements for allowance...

By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of Tennessee (Nashville) Rule 3002.1 gives the Bankruptcy Court authority to impose sanctions, including punitive sanctions, as part of the rules-granted authority to award “other appropriate relief.” (Rodriguez) Blanco v. Bayview Loan Servicing LLC (In re Blanco), 2021 WL 4190170 (Bankr. S.D. Tex. September 14, 2021) Case...

With scam artists hard at work all year, taxpayers should watch for new versions of tax-related scams. One such scam involves fake property liens. It threatens taxpayers with a tax bill from a fictional government agency. Here are some details about the property lien scam that will help taxpayers recognize it: This scheme involves a letter threatening an IRS lien...

By Chris Hawkins, Bradley Arant Boult Cummings LLP (Birmingham, AL) The Consumer Financial Protection Bureau (CFPB) published its debt collection final rule in the Federal Register on November 30, 2020, revamping the Fair Debt Collection Practices Act (FDCPA) for the first time since its enactment in 1977. Despite written comments submitted by several industry groups requesting clarity in areas where...

These virtual 341 meetings via Zoom will be implemented on a rolling basis through early 2024.

By Herbert L. Beskin, Chapter 13 Standing Trustee for the Western District of Virginia (Charlottesville) If you’re looking for a well-written and clear appellate opinion about a much-litigated topic, with a bit of ancient mythology thrown in for good measure, this HUD’s for you. The case is Wood v. U.S. Dept. of Housing & Urban Development (In re Larry and...

By Cathy Moran, Esq. (Redwood City, CA) One of the cosmic ironies of our legal system is that it costs money to file bankruptcy. Bankruptcy gets you out of debt only if you have the money to file. The costs of bankruptcy include the filing fee collected by the court; the required credit counseling; and, if you’re smart, an experienced...