What if the business files a chapter 7, there is a notice of claims bar
date, and the IRS does not file a proof of claim. Would that estop the IRS
from making an assessment against the individual?
Sincerely,
*Michael Avanesian *
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801 N. Brand Blvd., Suite #1130
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On Mon, Mar 6, 2017 at 2:33 PM, 'Mark J. Markus'
bklawr@yahoo.com [cdcbaa] wrote:
>
>
> Yes, because otherwise the taxes would "still be assessable" on the
> petition date.
>
> On 3/6/2017 12:34 PM, Tuan Le
tuanl@stevelopezlaw.com [cdcbaa] wrote:
>
> I have a PC who called me about this same issue. I actually read your
> website Mark about this. If the client did not shut down his business
> down, must he shut it down and be assessed the taxes personally before the
> tax debt qualifies for discharge?
>
>
>
> Regards,
>
>
>
> Tuan Le
>
>
>
> [image: Tuan-Le-Email-Signature]
>
>
>
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> Enclosed information and attachments remain the property of the LAW OFFICE
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>
>
> *From:*
cdcbaa@yahoogroups.com [mailto:
cdcbaa@yahoogroups.com
> ]
> *Sent:* Friday, March 03, 2017 11:48 PM
> *To:*
cdcbaa@yahoogroups.com
> *Subject:* Re: [cdcbaa] State Sales Tax
>
>
>
>
>
> SBOE taxes are clearly dischargeable if the requirements are met for
> discharge (same as income taxes).
>
> The trick is that the taxes must have been fully assessed more than 240
> days prior to filing the bankruptcy and not still be assessable as of the
> date of filing.
>
> The SBOE has 3 years from notification by the corporation that it is
> terminating its business to make an assessment against the responsible
> officer. This is where most make the mistake. They think that assessment
> against the corporation is the same as assessment against the individual.
>
> My article at
https://www.bklaw.com/bankruptcy-blog/2015/03/sales-
> taxes-california-bankruptcy-cases-dischargeable/
>
> explains in more detail.
>
> --
>
> *************************
> Mark J. Markus
> Law Office of Mark J. Markus
> *Mailing Address Only:*
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)332-1180 (fax)
> web:
http://www.bklaw.com/
> Certified Bankruptcy Law Specialist--The State Bar of California Board of
> Legal Specialization
> This Firm is a Qualified Federal Debt Relief Agency
> ________________________________________________
> NOTICE: This Electronic Message contains information from the law office
> of Mark J. Markus that may be privileged. The information is intended for
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> disclosure, copy, distribution or use of the contents of this message is
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> IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by
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> 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 3/3/2017 10:38 PM,
easky1@yahoo.com [cdcbaa] wrote:
>
> Hello:
>
>
>
> I have long believed sate sales taxes, collected by the debtor and not
> turned over to the state, were nondischargeable. Has anyone have any cites
> saying they are dischargeable?
>
> Dennis
>
>
>
>
>
>
> --
>
> *************************
> Mark J. Markus
> Law Office of Mark J. Markus
> *Mailing Address Only:*
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)332-1180 (fax)
> web:
http://www.bklaw.com/
> Certified Bankruptcy Law Specialist--The State Bar of California Board of
> Legal Specialization
> This Firm is a Qualified Federal Debt Relief Agency
> ________________________________________________
> 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.
>
>
>
What if the business files a chapter 7, there is a notice of claims bar date, and the IRS does not file a proof of claim. Would that estop the IRS from making an assessment against the individual?
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