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Do I Need to Reopen Case for Dischargeability action after Discharge?
No, Beezley does not apply. Unassessed, but assessable taxes are an exception to discharge.
Dennis
Dennis McGoldrick, 350 S. Crenshaw Bl., #A207B, Torrance, Ca 90503 310-328-1001-voice
> On May 14, 2015, at 2:25 PM, Chris Gautschi sanschromo@yahoo.com [cdcbaa] wrote:
>
> Doesn't Beezley still apply to discharge an unlisted unscheduled creditor even if FTB so long as there is no fraud claim? Can you send a copy of Beezley with a letter to the BK unit at FTB and have them reply they agree the tax has been discharged?
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> On Thursday, May 14, 2015 1:39 PM, "vle@vlelaw.com [cdcbaa]" wrote:
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> Client receives ch 7 discharge in no asset case in 2012. Doesn't know he owes taxes to FTB (which are clearly dischargeable), so he doesn't list FTB on Schedules. Two years later, FTB does an assessment and client first learns he owes FTB taxes.
>
> I want to file dischargeability action against FTB. I have not been able to figure out if I need to reopen the case to file the dischargeability action or not. Do I need to reopen before filing dischargeability action?
>
> Thanks.
>
> Vernon L. Ellicott, Esq.
> Certified Family Law Specialist
> California State Bar Board of Legal Specialization
> Family Law, Bankruptcy and Estate Planning
> Law Offices of Vernon L. Ellicott
> 325 E. Hillcrest Drive, Suite 150 23929 Valencia Blvd., Suite 411
> Thousand Oaks, CA 91360-7799 Valencia, CA 91355
> (805) 446-6262 Phone (661) 222-2922 Phone
> (805) 446-6264 Fax
>
>
>
>
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Mike is correct. Taxes that are still assessable at the filing of the case are not discharged.
d
Dennis McGoldrick, 350 S. Crenshaw Bl., #A207B, Torrance, Ca 90503 310-328-1001-voice
> On May 14, 2015, at 3:45 PM, Michael Avanesian michael@avanesianlaw.com [cdcbaa] wrote:
>
> I'm with John on this one (easy to be with John on tax issues!)
>
> Since it appears from your statements that the taxes are all on account of an assessment, they are all nondischargeable.
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> My understanding of how it works is the following: If your client owed the taxes but forgot to list them, then those taxes are dischargeable, fine. If the assessment found new, additional taxes, then to the extent those new taxes were "found," they are nondischargeable. If all the taxes now owed are from an assessment, then all of it is nondischargeable.
>
>
> 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
>
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>
>> On Thu, May 14, 2015 at 3:33 PM, John Faucher j.d.faucher@sbcglobal.net [cdcbaa] wrote:
>>
>> If the assessment is after the discharge, I don't see how the taxes are dischargeable. Under 507a8Aiii, taxes that were not assessed as of the petition date, but assessable after the petition date, are priority taxes; and priority taxes listed under 507a8 are not dischargeable under 523a1A.
>> - John D. Faucher
>> 818/889-8080
>>
>>
>>
>> On Thursday, May 14, 2015 3:25 PM, "'Vernon L. Ellicott, Esq.' vle@vlelaw.com [cdcbaa]" wrote:
>>
>>
>>
>> Thanks. The FTB assessment was two years after the discharge.
>>
>> Vernon L. Ellicott, Esq.
>> Certified Family Law Specialist
>> California State Bar Board of Legal Specialization
>> Family Law, Bankruptcy and Estate Planning
>> Law Offices of Vernon L. Ellicott
>> 325 E. Hillcrest Drive, Suite 150 23929 Valencia Blvd., Suite 411
>> Thousand Oaks, CA 91360-7799 Valencia, CA 91355
>> (805) 446-6262 Phone (661) 222-2922 Phone
>> (805) 446-6264 Fax
>>
>>
>> This e-mail transmission and any documents, files, or previous e-mail messages attached to it, may contain confidential information from the LAW OFFICES OF VERNON L. ELLICOTT that is legally privileged. If you are not the intended recipient, or a person responsible for delivering it to the intended recipient, you are hereby notified that any disclosure, copying, distribution or use of any of the information contained in or attached to this message is STRICTLY PROHIBITED. If you received this transmission in error, please immediately notify us by reply e-mail, or by telephone at (805) 446-6262, and destroy the original transmission and its attachments and all copies of any kind, without reading them or saving them in any way. Thank you.
>>
>> A bad day on the bike is better than a good day on the golf course!
>>
>>
>> Sent: Thursday, May 14, 2015 2:42 PM
>> To: cdcbaa@yahoogroups.com
>> Subject: Re: [cdcbaa] Do I Need to Reopen Case for Dischargeability action after Discharge?
>>
>>
>> Yes, you must file a Motion to Reopen the case but pursuant to FRBP 4007(b) no fee is required.
>>
>> However, be very careful (Rule 9011 careful) because if the FTB hadn't assessed the taxes sufficiently far prepetition, they were not dischargeable. You can order the relevant details from their special procedures unit via fax at (916)-845-9799.
>>
>>
>> *************************
>> Mark J. Markus
>> Law Office of Mark J. Markus
>> Mailing Address Only:
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>> Studio City, CA 91604-2652
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>> 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.
>>
>>
>> On 5/14/2015 1:39 PM, vle@vlelaw.com [cdcbaa] wrote:
>> Client receives ch 7 discharge in no asset case in 2012. Doesn't know he owes taxes to FTB (which are clearly dischargeable), so he doesn't list FTB on Schedules. Two years later, FTB does an assessment and client first learns he owes FTB taxes.
>>
>> I want to file dischargeability action against FTB. I have not been able to figure out if I need to reopen the case to file the dischargeability action or not. Do I need to reopen before filing dischargeability action?
>>
>> Thanks.
>>
>> Vernon L. Ellicott, Esq.
>> Certified Family Law Specialist
>> California State Bar Board of Legal Specialization
>> Family Law, Bankruptcy and Estate Planning
>> Law Offices of Vernon L. Ellicott
>> 325 E. Hillcrest Drive, Suite 150 23929 Valencia Blvd., Suite 411
>> Thousand Oaks, CA 91360-7799 Valencia, CA 91355
>> (805) 446-6262 Phone (661) 222-2922 Phone
>> (805) 446-6264 Fax
>
>
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