IRS trying to collect post discharge on taxes shown a=
Posted: Tue Mar 18, 2014 2:47 pm
I think these pre-BAPCPA cases are still going to be good law. Call the bankruptcy specialist who filed the POC. Tell them the story, and that if the IRS doesn't change the taxes to discharged, you will file an adversary proceeding to determine that they were discharged. If you can't find the specialist, call Neal Kakuske at 213/576-3456 if the case originated out of Los Angeles, or Colby Tang, 408/817-6516 if the case originated out of San Jose.
- John D. Faucher
818/889-8080
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To: "cdcbaa@yahoogroups.com"
Sent: Tuesday, March 18, 2014 11:47 AM
Subject: RE: [cdcbaa] Re: IRS trying to collect post discharge on taxes shown as dischargeable on IRS claim
Maybe the following line of cases contains something you can use; they are all pre-BAPCPA and I dont know if that changed anything, but here goes:
In re Osborne, 159 B.R. 570 (Bankr. C.D. Cal. 1993), aff'd, 167 B.R. 698 (9th Cir. B.A.P. 1994), aff'd, 76 F.3d 306 (9th Cir. 1996) (disallowing late-filed IRS claim in chapter 13 case and holding that such debt was dischargeable); Matter of Workman, 22 C.B.C.2d 117 (Bankr. N.D.Ga. 1989) (when a debtor makes provisions in a chapter 13 plan for a priority tax claim and the IRS fails to timely file its proof of claim, the IRS is barred from participating in the plan and its tax claim is discharged upon completion by the debtor of all payments required under the plan); In re Ryan, 17 C.B.C.2d 827 (Bankr. E.D. Tenn. 1987) (tax creditor with notice of case has to file a proof of claim in order to be paid under the plan or the debt will be discharged without payment); In re Riley, 204 B.R. 28 (Bankr. E.D.Ark. 1996) (when debtor makes provision in the plan for a claim, including a priority claim, and the creditor fails to file its proof of claim and therefore
receives no distribution, the claim is discharged upon completion by the debtor of all payments required under the plan); In re Tomlan, 102 B.R. 790 (E.D. Wash. 1989) (claim must be filed to be entitled to priority status); In re Goodwin, 58 B.R. 75 (Bankr. D.Me. 1896).
Contrast this to chapter 7, where the IRS' failure to file a proof of claim, or file a timely proof of claim prior to the trustee's commencement of distribution, see 502(b)(9) and 726(a)(1), only means that it generally gets no distribution from the estate, but the debtor remains liable for the claim outside of bankruptcy. See In re Grynberg, 986 F.2d 367 (10th Cir.), cert. denied, 510 U.S. 812 (1993); In re Graziano, 35 B.R. 589 (Bankr. E.D.N.Y. 1983).
Joseph E. Caceres, Esq.
Caceres & Shamash, LLP
8200 Wilshire Blvd., Suite 400
Beverly Hills, CA 90211
Tel: (310) 205-3400
Fax: (310) 878-8308
E-mail: jec@locs.com
From:cdcbaa@yahoogroups.com [mailto:cdcbaa@yahoogroups.com] On Behalf Of david@commonsnet.com
Sent: Tuesday, March 18, 2014 11:12 AM
To: cdcbaa@yahoogroups.com
Subject: [cdcbaa] Re: IRS trying to collect post discharge on taxes shown as dischargeable on IRS claim
So far as I know, noSFA was filed. We scheduled the taxes as priority but the IRS claim listed them as unsecured non-priority, and that's how they got paid.Wewere actually able to track down one of the formerSpecial Procedures agents, but they are apparentlypowerless at this point. Debtor recently received an intent to levy..
David
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