Bush v. United States (In re Bush)

(Bankr. S.D. Ind. Apr. 8, 2016)

The bankruptcy court addresses whether certain tax penalty claims are dischargeable. The court finds certain penalties are dischargeable because they arose out of tax returns filed outside the three-year window provided in 11 U.S.C. § 523(a)(7). However, other penalties were not dischargeable because they arose out of a tax return filed within the three-year window. Opinion below.

Judge: Carr

Attorney for Debtors: Camden & Meridew, P.C., Julie A. Camden

Attorneys for Defendant: U.S. Department of Justice, Tax Division, Sarah Thomas Mayhew, Peter Sklarew

2016-04-08 – in re bush

Author: Matt Lindblom

In re Mackinder-Manous

(Bankr. E.D. Ky. Feb. 24, 2015)

The bankruptcy court sustains the chapter 13 trustee’s objection to the government’s late-filed tax claim. The court follows its prior precedent in holding that even if the creditor had no notice of the bankruptcy, a late-filed claim cannot be allowed in a chapter 13 case. Such a claim is not discharged, and thus equitable tolling does not apply, and the creditor’s fundamental fairness argument fails. Opinion below.

2015-02-24 – in re mackinder-manous

Author: Matt Lindblom