L. Warden Hanel Memorial Bankruptcy Scholar Article Submission

The Issue Checklist:  Discharging Unsecured Tax Debts for Individual Debtors

E.H. GEIGER[1]

The bankruptcy attorney is in familiar territory when working through a voluminous statutory code. After all, U.S.C. Title 11 comprises nine chapters and fills two books.[2] However, the size of the bankruptcy code pales in comparison to the mammoth size and complexity of the U.S. tax code.[3] Even for seasoned attorneys, the prospect of a client with tax issues can be daunting. If you have a client who needs to discharge tax debts through bankruptcy, strict requirements must be met. Below is a brief discussion of the significant issues that could jeopardize your client’s discharge of tax debts. [Read More]

 

 

[1] 2019 J.D. candidate at Gonzaga University School of Law and L. Warden Hanel Memorial Bankruptcy Scholar. Special thanks to Ms. Julia McGann and Mr. Ken Weil for their assistance in preparing this article.

[2] With the legislative history, comments, and related statutory provisions included in Collier’s Pamphlet Edition.

[3] Estimates of the exact length range from 4,000 to 70,000 pages. Andrew L. Grossman, Is the Tax Code Really 70,000 Pages Long?, Slate, Apr. 14, 2014. http://www.slate.com/articles/news_and_politics/politics/2014/04/how_long_is_the_tax_code_it_is_far_shorter_than_70_000_pages.html (last accessed Oct. 2, 2018).