Bankruptcy Taxation

Plan’s Interest Rate Held to Govern Tax Claims, Not the Rate in the IRS Code

‘Strained’ argument by the IRS about recoupment didn’t overcome terms of a confirmed plan.

Ninth Circuit Splits with Seventh on Sovereign Immunity and Derivative Suits by a Trustee

Ninth Circuit criticizes the Seventh for making the sovereign immunity waiver meaningless for Section 544(b)(1) suits.
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Circuits Split on Enjoining the IRS from Pursuing Corporate Officer to Collect Taxes

Puerto Rico judge sides with the Third Circuit by upholding the Anti-Injunction Act in bankruptcy cases.

Even Without the One-Day-Late Rule, Tax Liability Still Wasn’t Discharged

A tax return late by three years wasn’t ‘honest and reasonable.’

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