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    Dismissal of Tax-Driven Bankruptcy Plan Affirmed

    Article The Seventh Circuit affirmed a bankruptcy court’s refusal to confirm a bankruptcy plan and its dismissal of the bankruptcy proceeding because the principal purpose was to avoid taxes. The court said the filing was...
    Published on August 01, 2010

    Basic Bankruptcy Treatment of Income Tax for Individuals

    Article This item attempts to clarify whether income taxes can be dismissed in bankruptcy and discusses certain aspects of bankruptcy and other options that CPAs need to be aware of in order to best represent their individual clients
    Published on July 01, 2011

    Late-Filed Form 1040 Not a Tax Return for Bankruptcy Discharge Exception

    Article ...1040 filed after the IRS has assessed a taxpayer's tax liability, is not a tax return for purposes of the exception to discharge of a tax debt in bankruptcy
    Published on March 01, 2015

    QSub Status Is Not Property of Bankruptcy Estate

    Article An S corporation’s revocation of its S corporation status, which caused its QSub subsidiary to lose its status as a QSub, was not a post-bankruptcy-petition transfer of property of the QSub’s bankruptcy estate
    Published on August 01, 2013

    Inherited IRA Is Included in Bankruptcy Estate

    Article The Supreme Court held that funds held in an inherited IRA are not retirement funds that are exempt from a bankruptcy estate
    Published on August 01, 2014

    Taxes From Postpetition Farm Sale Are Not Dischargeable

    Article The Supreme Court ruled that taxes on gain from the sale of a farm after its owner had filed a Chapter 12 bankruptcy petition were not taxes incurred by the bankruptcy estate
    Published on July 01, 2012

    The Statute of Limitations

    Article How one taxpayer carefully reviewed the Statute and saved over $1.5 million.
    Published on July 15, 2010

    Bankruptcy and the Trust Fund Recovery Penalty

    Article When a corporation fails to remit the withheld taxes to the government, the IRS looks through the corporation to the individual or individuals who are responsible for the failure.
    Published on April 01, 2013

    On the Bookshelf

    Article Information on books of interest to tax practitioners.
    Published on March 01, 2008

    Taxpayers Not Insolvent for Purposes of Sec. 108 Exclusion

    Article The Tax Court held that a married couple had failed to prove the FMV of their two homes and the husband’s pension and thus could not prove they were insolvent.
    Published on October 01, 2012

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