I recently blogged on the Eleventh Circuit’s decision in In re Shek rejecting First, Fifth and Tenth Circuit precedent that a late return filed two years or more before bankruptcy is not discharged.  Today I am blogging on another recent bankruptcy case, In re Harold, 2020 WL 709866 (B. Ct. M.D. Mich. 2/12/2020), which addressed […] Read More…

On February 19, 2020, the IRS issued IR-2020-34, which states the IRS “will step up efforts to visit high-income taxpayers who in prior years have failed to timely file one or more of their tax returns.”  If the Commissioner of Internal Revenue Charles P. Rettig was speaking, he might say that high income taxpayers who […] Read More…

Three types of tax debts are excepted from discharge in bankruptcy: First, those entitled to priority under sec. 507(a) of the Bankruptcy Code.  11 U.S.C. Sec. 523(a)(1)(A). Second, those with respect to which a return, if required, was not filed or was filed after it was last due and after two years before the date […] Read More…