Question of Dischargeability of Taxes and being in
Posted: Mon Apr 02, 2012 1:20 pm
Dear Grace,
As for the three-year and two-year requirements, Mark's reference to In re Young, 535 U.S. 43; 122 S. Ct. 1036 (2002) is obviously correct.
However, depending on the assessment date you find in the account transcript, 11 U.S.C. 507(a)(8)(A)(ii)(II) may be implicated regarding the 240-day period for assessments: ". . . any time during which a stay of proceedings against collections was in effect in a prior case under this title during that 240-day period, plus 90 days . . ."
Therefore, is applicable, don't forget about the additional 90 days.
Nick
Nicholas Gebelt, Ph.D., J.D.
Certified Bankruptcy Specialist
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