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When is Tax Debt Dischargeable?
charset="windows-1251"
As I said, Elmer can get a bit technical.
David A. Tilem
Certified Bankruptcy Specialist*
Law Offices of David A. Tilem (a debt relief agency)
206 N. Jackson Street, #201, Glendale, CA 91206
Tel: 818-507-6000 Fax: 818-507-6800
* Bankruptcy specialist cert. by State Bar of CA Bd of Legal
Specialization.
Mark J. Markus
Sent: Saturday, June 19, 2010 11:00 AM
To: cdcbaa@yahoogroups.com
Subject: Re: [cdcbaa] When is Tax Debt Dischargeable?
Again, according to Elmer Martin: focus on "including applicable filing
requirements", which includes due dates, and the significance of that, added
to the end of 523a. There are three decisions.
I haven't seen that be the case here in the 9th circuit....yet....
*************************
Mark J. Markus
Law Office of Mark J. Markus
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)509-1460 (fax)
web: http://www.bklaw. com/
This Firm is a Qualified Federal Debt Relief Agency (see what this means at
http://bklaw.
The post was migrated from Yahoo.
Again, according to Elmer Martin: focus on "including applicable filing
requirements", which includes due dates, and the significance of that,
added to the end of 523a. There are three decisions.
I haven't seen that be the case here in the 9th circuit....yet....
*************************
Mark J. Markus
Law Office of Mark J. Markus
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)509-1460 (fax)
web: http://www.bklaw.com/
This Firm is a Qualified Federal Debt Relief Agency (see what this means at http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
________________________________________________
NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.
On 6/19/2010 10:55 AM, John Faucher wrote:
>
>
> Okay, I'll bite. How do you get to that result under the Code as
> amended in 2005? I spent three years at IRS after BAPCPA, and even we
> didn't read the Code this strictly.
>
> - John D. Faucher
>
>
> On 6/18/10 11:56 PM, "Mark J. Markus" wrote:
>
>
>
>
>
>
> Elmer Martin just pointed out to me that the 2005 amendments
> changed the
> code so that if the return is filed late--even one day late--after
> the
> last day it is due to be filed (with extensions), it is forever
> non-dischargeable.
>
> *************************
> Mark J. Markus
> Law Office of Mark J. Markus
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)509-1460 (fax)
> web: http://www.bklaw.com/
> This Firm is a Qualified Federal Debt Relief Agency (see what this
> means at
> http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
> ________________________________________________
> NOTICE: This Electronic Message contains information from the law
> office of Mark J. Markus that may be privileged. The information
> is intended for the use of the addressee only. If you are not the
> addressee, note that any disclosure, copy, distribution or use of
> the contents of this message is prohibited.
> IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements
> imposed by the IRS, we inform you that any U.S. tax advice
> contained in this communication (or in any attachment) is not
> intended or written to be used, and cannot be used, for the
> purpose of (i) avoiding penalties under the Internal Revenue Code
> or (ii) promoting, marketing or recommending to another party any
> transaction or matter addressed in this communication.
>
> On 6/17/2010 5:29 PM, Mark J. Markus wrote:
> > There are exceptions and nuances, but essentially the tax (for income
> > taxes) must be:
> >
> > (a) must be for a tax year for which a return (if required) is
> LAST DUE
> > to be filed more than 3 years prior to the filing of the
> bankruptcy case
> > (this period is tolled for any time a prior bankruptcy case was
> pending);
> >
> > (b) the return was actually filed more than 2 years prior to the
> filing
> > of the bankruptcy case (beware, if the IRS or agency filed a
> substitute
> > return for any given prior year, it may NEVER be dischargeable);
> >
> > (c) not assessed within 240 days (+30 days) prior to filing the
> > bankruptcy case (this time period is tolled during any offers in
> compromise)
> >
> > (d) no attempt to willfully evade the payment of the tax
> >
> > *************************
> > Mark J. Markus
> > Law Office of Mark J. Markus
> > 11684 Ventura Blvd. PMB #403
> > Studio City, CA 91604-2652
> > (818)509-1173 (818)509-1460 (fax)
> > web: http://www.bklaw.com/
> > This Firm is a Qualified Federal Debt Relief Agency (see what
> this means at
> http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
> > ________________________________________________
> > NOTICE: This Electronic Message contains information from the law
> office of Mark J. Markus that may be privileged. The information
> is intended for the use of the addressee only. If you are not the
> addressee, note that any disclosure, copy, distribution or use of
> the contents of this message is prohibited.
> > IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements
> imposed by the IRS, we inform you that any U.S. tax advice
> contained in this communication (or in any attachment) is not
> intended or written to be used, and cannot be used, for the
> purpose of (i) avoiding penalties under the Internal Revenue Code
> or (ii) promoting, marketing or recommending to another party any
> transaction or matter addressed in this communication.
> >
> >
> > On 6/17/2010 2:59 PM, jan.quaglia wrote:
> >
> >> when is IRS debt dischargeable?...how many years have to go by
> in order to receive a discharge for tax debt?
> >>
> >>
> >>
> >> ------------------------------------
> >>
> >> Yahoo! Groups Links
> >>
> >>
> >>
> >>
> >>
> >>
> >
> > ------------------------------------
> >
> > Yahoo! Groups Links
> >
> >
> >
> >
> >
>
>
>
>
> - John D. Faucher
>
>
>
>
>
>
>
The post was migrated from Yahoo.
charset="ISO-8859-1"
Okay, Ill bite. How do you get to that result under the Code as amended in
2005? I spent three years at IRS after BAPCPA, and even we didnt read the
Code this strictly.
- John D. Faucher
On 6/18/10 11:56 PM, "Mark J. Markus" wrote:
>
>
>
>
>
> Elmer Martin just pointed out to me that the 2005 amendments changed the
> code so that if the return is filed late--even one day late--after the
> last day it is due to be filed (with extensions), it is forever
> non-dischargeable.
>
> *************************
> Mark J. Markus
> Law Office of Mark J. Markus
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)509-1460 (fax)
> web: http://www.bklaw.com/
> This Firm is a Qualified Federal Debt Relief Agency (see what this means at
> http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
> ________________________________________________
> NOTICE: This Electronic Message contains information from the law office of
> Mark J. Markus that may be privileged. The information is intended for the
> use of the addressee only. If you are not the addressee, note that any
> disclosure, copy, distribution or use of the contents of this message is
> prohibited.
> IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the
> IRS, we inform you that any U.S. tax advice contained in this communication
> (or in any attachment) is not intended or written to be used, and cannot be
> used, for the purpose of (i) avoiding penalties under the Internal Revenue
> Code or (ii) promoting, marketing or recommending to another party any
> transaction or matter addressed in this communication.
>
> On 6/17/2010 5:29 PM, Mark J. Markus wrote:
>> > There are exceptions and nuances, but essentially the tax (for income
>> > taxes) must be:
>> >
>> > (a) must be for a tax year for which a return (if required) is LAST DUE
>> > to be filed more than 3 years prior to the filing of the bankruptcy case
>> > (this period is tolled for any time a prior bankruptcy case was pending);
>> >
>> > (b) the return was actually filed more than 2 years prior to the filing
>> > of the bankruptcy case (beware, if the IRS or agency filed a substitute
>> > return for any given prior year, it may NEVER be dischargeable);
>> >
>> > (c) not assessed within 240 days (+30 days) prior to filing the
>> > bankruptcy case (this time period is tolled during any offers in
>> compromise)
>> >
>> > (d) no attempt to willfully evade the payment of the tax
>> >
>> > *************************
>> > Mark J. Markus
>> > Law Office of Mark J. Markus
>> > 11684 Ventura Blvd. PMB #403
>> > Studio City, CA 91604-2652
>> > (818)509-1173 (818)509-1460 (fax)
>> > web: http://www.bklaw.com/
>> > This Firm is a Qualified Federal Debt Relief Agency (see what this means at
>> http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
>> > ________________________________________________
>> > NOTICE: This Electronic Message contains information from the law office of
>> Mark J. Markus that may be privileged. The information is intended for the
>> use of the addressee only. If you are not the addressee, note that any
>> disclosure, copy, distribution or use of the contents of this message is
>> prohibited.
>> > IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by
>> the IRS, we inform you that any U.S. tax advice contained in this
>> communication (or in any attachment) is not intended or written to be used,
>> and cannot be used, for the purpose of (i) avoiding penalties under the
>> Internal Revenue Code or (ii) promoting, marketing or recommending to
>> another party any transaction or matter addressed in this communication.
>> >
>> >
>> > On 6/17/2010 2:59 PM, jan.quaglia wrote:
>> >
>>> >> when is IRS debt dischargeable?...how many years have to go by in order
>>> to receive a discharge for tax debt?
>>> >>
>>> >>
>>> >>
>>> >> ------------------------------------
>>> >>
>>> >> Yahoo! Groups Links
>>> >>
>>> >>
>>> >>
>>> >>
>>> >>
>>> >>
>> >
>> > ------------------------------------
>> >
>> > Yahoo! Groups Links
>> >
>> >
>> >
>> >
>> >
>
>
>
>
>>> - John D. Faucher
charset="ISO-8859-1"
Re: [cdcbaa] When is Tax Debt Dischargeable?
Okay, I’ll bite. How do you get to that result under the Code as amended in 2005? I spent three years at IRS after BAPCPA, and even we didn’t read the Code this strictly.
- John D. Faucher
On 6/18/10 11:56 PM, "Mark J. Markus" <bklawr@yahoo.com> wrote:
Elmer Martin just pointed out to me that the 2005 amendments changed the
code so that if the return is filed late--even one day late--after the
last day it is due to be filed (with extensions), it is forever
non-dischargeable.
*************************
Mark J. Markus
Law Office of Mark J. Markus
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)509-1460 (fax)
web: http://www.bklaw.com/
This Firm is a Qualified Federal Debt Relief Agency (see what this means at
The post was migrated from Yahoo.
Elmer Martin just pointed out to me that the 2005 amendments changed the
code so that if the return is filed late--even one day late--after the
last day it is due to be filed (with extensions), it is forever
non-dischargeable.
*************************
Mark J. Markus
Law Office of Mark J. Markus
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)509-1460 (fax)
web: http://www.bklaw.com/
This Firm is a Qualified Federal Debt Relief Agency (see what this means at http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
________________________________________________
NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.
On 6/17/2010 5:29 PM, Mark J. Markus wrote:
> There are exceptions and nuances, but essentially the tax (for income
> taxes) must be:
>
> (a) must be for a tax year for which a return (if required) is LAST DUE
> to be filed more than 3 years prior to the filing of the bankruptcy case
> (this period is tolled for any time a prior bankruptcy case was pending);
>
> (b) the return was actually filed more than 2 years prior to the filing
> of the bankruptcy case (beware, if the IRS or agency filed a substitute
> return for any given prior year, it may NEVER be dischargeable);
>
> (c) not assessed within 240 days (+30 days) prior to filing the
> bankruptcy case (this time period is tolled during any offers in compromise)
>
> (d) no attempt to willfully evade the payment of the tax
>
> *************************
> Mark J. Markus
> Law Office of Mark J. Markus
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)509-1460 (fax)
> web: http://www.bklaw.com/
> This Firm is a Qualified Federal Debt Relief Agency (see what this means at http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
> ________________________________________________
> NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
> IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.
>
>
> On 6/17/2010 2:59 PM, jan.quaglia wrote:
>
>> when is IRS debt dischargeable?...how many years have to go by in order to receive a discharge for tax debt?
>>
>>
>>
>> ------------------------------------
>>
>> Yahoo! Groups Links
>>
>>
>>
>>
>>
>>
>
> ------------------------------------
>
> Yahoo! Groups Links
>
>
>
>
>
The post was migrated from Yahoo.
There are exceptions and nuances, but essentially the tax (for income
taxes) must be:
(a) must be for a tax year for which a return (if required) is LAST DUE
to be filed more than 3 years prior to the filing of the bankruptcy case
(this period is tolled for any time a prior bankruptcy case was pending);
(b) the return was actually filed more than 2 years prior to the filing
of the bankruptcy case (beware, if the IRS or agency filed a substitute
return for any given prior year, it may NEVER be dischargeable);
(c) not assessed within 240 days (+30 days) prior to filing the
bankruptcy case (this time period is tolled during any offers in compromise)
(d) no attempt to willfully evade the payment of the tax
*************************
Mark J. Markus
Law Office of Mark J. Markus
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)509-1460 (fax)
web: http://www.bklaw.com/
This Firm is a Qualified Federal Debt Relief Agency (see what this means at http://bklaw.com/bankruptcy-blog/2008/0 ... efinition/)
________________________________________________
NOTICE: This Electronic Message contains information from the law office of Mark J. Markus that may be privileged. The information is intended for the use of the addressee only. If you are not the addressee, note that any disclosure, copy, distribution or use of the contents of this message is prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.
On 6/17/2010 2:59 PM, jan.quaglia wrote:
> when is IRS debt dischargeable?...how many years have to go by in order to receive a discharge for tax debt?
>
>
>
> ------------------------------------
>
> Yahoo! Groups Links
>
>
>
>
>
The post was migrated from Yahoo.
See 507(a)(8)
On Thu, Jun 17, 2010 at 2:59 PM, jan.quaglia wrote:
>
>
> when is IRS debt dischargeable?...how many years have to go by in order to
> receive a discharge for tax debt?
>
>
>
Giovanni Orantes, Esq.
Orantes Law Firm, P.C.
3435 Wilshire Blvd. Suite 1980
Los Angeles, CA 90010
Tel: (213) 389-4362
Phone: (888) 619-8222 x101
Fax: (877) 789-5776
e-mail: go@gobklaw.com
website: www.gobklaw.com
WE ARE A "DEBT RELIEF AGENCY" AS DEFINED BY FEDERAL LAW.
SERVING BAKERSFIELD, LOS ANGELES, ORANGE COUNTY, RIVERSIDE, SAN BERNARDINO
AND SANTA BARBARA.
Note: The information contained in this e-mail message is confidential
information intended only for the use of the individual or entity named. If
the reader of this message is not the intended recipient or an agent
responsible for delivering it to the intended recipient, you are hereby
notified that any dissemination, distribution or copy of this communication
is strictly prohibited. If you have received this communication in error,
please immediately notify us by telephone or e-mail and delete the original
e-mail at (213) 389-4362 or (888) 619-8222.
IRS Circular 230 Disclosure: In order to comply with requirements imposed by
the Internal Revenue Service, we inform you that any U.S. tax advice
contained in this communication (including any attachments) is not intended
to be used, and cannot be used, for the purpose of (i) avoiding penalties
under the Internal Revenue Code or (ii) promoting, marketing, or
recommending to another party any transaction or matter addressed herein.
See 507(a)(8)On Thu, Jun 17, 2010 at 2:59 PM, jan.quaglia <jan.quaglia@yahoo.com> wrote:
when is IRS debt dischargeable?...how many years have to go by in order to receive a discharge for tax debt?
-- Giovanni Orantes, Esq. Orantes Law Firm, P.C.3435 Wilshire Blvd. Suite 1980Los Angeles, CA 90010Tel: (213) 389-4362Phone: (888) 619-8222 x101Fax: (877) 789-5776
e-mail: go@gobklaw.comwebsite: www.gobklaw.comWE ARE A "DEBT RELIEF AGENCY" AS DEFINED BY FEDERAL LAW.SERVING BAKERSFIELD, LOS ANGELES, ORANGE COUNTY, RIVERSIDE, SAN BERNARDINO AND SANTA BARBARA.
Note: The information contained in this e-mail message is confidential information intended only for the use of the individual or entity named. If the reader of this message is not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please immediately notify us by telephone or e-mail and delete the original e-mail IRS Circular 230 Disclosure: In order to comply with requirements imposed by the Internal Revenue Service, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.
The post was migrated from Yahoo.