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Discharging IRS Tax Liens in a Chapter 13
You may find it helpful toreview the attached opinion regarding tax liens in chapter 7 cases.
1.Discharge is personal to the debtor and the rules regarding discharge of taxes areessentially the samein ch13 and ch7. As to property of the debtor, 506 can be usedin ch13 but not in ch7.assets and state exemptions don't apply to federal tax liens.4. An IRS lien against debtor's property fortaxes subject to debtor'sdischargewill expire 10 years after recordingand can't be renewed.5. No, unless the accumulation of non-payment of tax liability and failureto file returns is determined to constitutewillful failure to pay or there is a finding of fraud.
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On Monday, August 17, 2015 11:04 AM, "tuanl@stevelopezlaw.com [cdcbaa]" wrote:
Dear List,
I have a PC that is looking to discharge about $40k in IRS tax liens. to file Chapter 13. The tax liens are fairly old, filed about 4 years ago. I searched the list and found this topic previously but it mainly went into how the liens survive the bankruptcy even after obtaining a discharge. I have a couple of questions.
1) Is the IRS debt and liens treated the same in a Chapter 13 as in a Chapter 7?2) Is there anyway to remove the tax liens in the bankruptcy? I read from the responses on that topic that a motion under 506(d) would remove the lien.3) If the debtor has no real property, only personal property such as a car and basic personal belongings, what does the lien really attach to?4) If debtor doesn't have any desirable property for the IRS to take how would one go about getting the IRS to release the lien?5) If the debtor hasn't filed tax returns recently, would that affect obtaining a discharge on the old tax debt at the time of filing the petition? My assumption is no but I just wanted to check.
Thanks!
Regards,TuanLeTuan Le, Esq.Law Offices of Steve Lopez8562 Florence Avenue, Suite ADowney, California 90240Main: (562)904-1193Fax: (562)262-2846DISCLAIMER: This e-mail maycontain confidential information and may also be legally privileged. If you arenot an intended recipient, as indicated above, please notify usimmediately. In such event, you should not copy or use this e-mail forany purpose nor disclose its contents to anyone. Enclosed information andattachments remain the property of the LAW OFFICE OF STEVE LOPEZ. Opinions,conclusions, attachments, and neither information in this message that do notrelate to the official business of the LAW OFFICE OF STEVE LOPEZ should beunderstood as my personal responsibility, and as neither given nor endorsed bythe LAW OFFICE OF STEVE LOPEZ.
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