Overview of Subchapter V: Part II
Overview of Subchapter V: Part I
Case Law Update
Legislative Update
Debtor Can’t Avoid and Preserve a Lien for Tax Penalties for the Debtor’s Benefit
A trustee can avoid and preserve a tax lien for the benefit of unsecured creditors, but a debtor can’t if the debtor hasn’t paid the taxes, the Ninth Circuit says.
Court: