Central District Consumer Bankruptcy Attorney's Association

Keep in mind I have virtually no experience in Chapter 13 land and I only
really looked at the code, not many cases.
If you consider section 346, the tax isn't even owed by the Estate unless a
proof of claim is filed. So what standing does the Chapter 13 Trustee have
to raise this issue? None.
In fact, Congress designed Chapter 13s to allow debtors to not pay these
taxes. Otherwise, what purpose does 1305 serve?
Also, Congress understood what it was doing when it decided not to
bifurcate the debtor from the Estate with respect to taxes (as opposed to
Chapter 11). This is evidenced by its enumeration of "cause" under the two
Chapters. Congress purposefully put nonpayment of taxes as cause for
dismissal under Chapter 11 and not under Chapter 13.
As further evidence, Congress made filing of prepetition taxes a
requirement of Chapter 13. 1307(e). They left postpetition taxes out of the
equation for Chapter 13.
Finally, the code specifically allows taxing authorities to request the
case to be converted/dismissed for failure to *file* postpetition taxes.
Notably, not even the U.S. Trustee let alone Chapter 13 Trustee can file
such a motion. See 521. More notably, it says file, nothing about paying
the taxes!
Sincerely,
*Michael Avanesian, Esq. *
Simon Resnik Hayes, LLP
15233 Ventura Blvd., Suite 250
Sherman Oaks, CA 91403
Tel: 818.783.6251 | Cel: 818.817.1725
*Confidentiality**: *This electronic transmission and its contents are
legally privileged and confidential information and intended solely for the
use of the addressee. If the reader of this message is not the intended
recipient, you are hereby notified that any dissemination, distribution,
copying or other use of this message and its contents is strictly
prohibited. If you have received this transmission in error, please reply
to us immediately and delete this message from your directory.
*IRS Circular 230 Disclosure:* To ensure compliance with requirements
imposed by the IRS, please be advised that any U.S. federal tax advice
contained in this communication (including any attachments) is not intended
or written to be used or relied upon, and cannot be used or relied upon,
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.
On Tue, Apr 21, 2015 at 2:31 PM, Craig J Beauchamp legallycraig@gmail.com
[cdcbaa] wrote:
>
>
> Normally, the IRS requires self-employed individuals to file quarterly
> taxes if they are going to owe the IRS money each year. However, the IRS
> rarely enforces that provision. Note, however, owing the IRS each year is
> the equivalent of incurring new debt. If Debtor's Schedule J sets aside
> funds to be applied to those taxes, then Debtor would have an obligation to
> either escrow those funds for tax purposes. Paying quarterly would mean no
> debt on April 15th.
>
> I am not sure the TR can dismiss for failure to file, but this is what
> I've been told by one TR in the past is the rationale for the request for
> compliance.
>
>
>
> Craig J. Beauchamp, Esq.
> Of Counsel
> Law Offices of Victor W. Luke, APLC
> (714) 835-5091
> (714) 835-5763
>
> Craig J. Beauchamp, Esq.*
> Attorney at Law
> PO Box 25857
> Santa Ana, CA 92799
> (949) 689-9709
> (949) 269-6421 fax
> Legallycraig@gmail.com
>
> * Licensed in CA
>
> On Tue, Apr 21, 2015 at 2:00 PM, R Grace Rodriguez rgracelaw@gmail.com
> [cdcbaa] wrote:
>
>
>
> Anyone heard of this? Can they do this?
>
>
> R. Grace Rodriguez, Esq.
> Full service Real Estate Attorney
> California State Bar
> Certified Bankruptcy Specialist
> OFF: (818) 734-7223
> CEL: (818) 554-9922
>
>
>
>
Keep in mind I have virtually no experience in Chapter 13 land and I only really looked at the code, not many cases.If you consider section 346, the tax isn't even owed by the Estate unless a proof of claim is filed. So what standing does the Chapter 13 Trustee have to raise this issue? None.In fact, Congress designed Chapter 13s to allow debtors to not pay these taxes. Otherwise, what purpose does 1305 serve?Also, Congress understood what it was doing when it decided not to bifurcate the debtor from the Estate with respect to taxes (as opposed to Chapter 11). This is evidenced by its enumeration of "cause" under the two Chapters. Congress purposefully put nonpayment of taxes as cause for dismissal under Chapter 11 and not under Chapter 13.As further evidence, Congress made filing of prepetition taxes a requirement of Chapter 13. 1307(e). They left postpetition taxes out of the equation for Chapter 13.Finally, the code specifically allows taxing authorities to request the case to be converted/dismissed for failure to file postpetition taxes. Notably, not even the U.S. Trustee let alone Chapter 13 Trustee can file such a motion. See 521. More notably, it says file, nothing about paying the taxes!Sincerely,Michael Avanesian, Esq.Simon Resnik Hayes, LLP15233 Ventura Blvd., Suite 250Sherman Oaks, CA 91403Tel: 818.783.6251 | Cel: 818.817.1725Confidentiality:This electronic transmission and its contents are legally privileged and confidential information and intended solely for the use of the addressee. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or other use of this message and its contents is strictly prohibited. If you have received this transmission in error, please reply to us immediately and delete this message from your directory.IRS Circular 230 Disclosure:To ensure compliance with requirements imposed by the IRS, please be advised that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used or relied upon, and cannot be used or relied upon, 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.
On Tue, Apr 21, 2015 at 2:31 PM, Craig J Beauchamp legallycraig@gmail.com [cdcbaa] <cdcbaa@yahoogroups.com> wrote:
Normally, the IRS requires self-employed individuals to file quarterly taxes if they are going to owe the IRS money each year. However, the IRS rarely enforces that provision.ew debt. If Debtor's Schedule J sets aside funds to be applied to those taxes, then Debtor would have an obligation to either escrow those funds for tax purposes. Paying quarterly would mean no debt on April 15th.I am not sure the TR can dismiss for failure to file, but this is what I've been told by one TR in the past is the rationale for the request for compliance.Craig J. Beauchamp, Esq.Of CounselLaw Offices of Victor W. Luke, APLC(714) 835-5091(714) 835-5763Craig J. Beauchamp, Esq.*Attorney at LawPO Box 25857Santa Ana, CA 92799(949) 689-9709(949) 269-6421 faxLegallycraig@gmail.com* Licensed in CA
On Tue, Apr 21, 2015 at 2:00 PM, R Grace Rodriguez rgracelaw@gmail.com [cdcbaa] <cdcbaa@yahoogroups.com> wrote:
Anyone heard of this? Can they do this?R. Grace Rodriguez, Esq.Full service Real Estate Attorney California State BarCertified Bankruptcy Specialist l" face"arial">OFF: (818) 734-7223CEL: (818) 554-9922

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