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The Tax Hotwire is a prompt e-mail notice of recent cases, emerging issues, and news that bear on legal remedies for delinquent taxes.
Each edition, or "volume." is drafted primarily by Morgan King.
VOLUME # 1 Nov. 9 2017
Topics reported:
Held, Debtor's postpetition interest on IRS taxes not discharged
Held, IRS position that debtor's conduct in not paying taxes amounted to wilful tax evasion, is subject to a full evidentiary hearing, and hence IRS motion for summary judgment was denied
Held, returns filed within 3 years of the due date are excepted from discharge