On a Circuit Split, Sovereign Immunity Wasn’t Waived for Indian Tribes, Judge Says
Section 106 wasn’t sufficiently explicit to waive sovereign immunity for Indian tribes, Judge Frank Bailey said in siding with the Sixth Circuit and differing with the Ninth Circuit.
Court:
No Contempt for the IRS on Discharge Without Exhaustion of Administrative Remedies
Is Taggart just a defense that can be waived, or must a debtor plead and prove ‘no objectively reasonable basis’ in a motion for contempt of discharge?
Avoidance Issues
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Sovereign Immunity Doesn’t Insulate States from Lien Stripping
For three independent reasons, Judge Taddonio rules that states are not immune from stripping down or stripping off tax liens.