- Ag Docket
(for bankruptcy cases filed after the effective date of the 2005 Bankruptcy Abuse and Consumer Protection Act of 2005, IRS details those situations where federal tax debt is no longer collectible once debtor completes a Chapter 13 plan and receives a discharge; IRS notes that non-dischargeable taxes include debts for withheld taxes, taxes associated with a non-filed return, taxes associated with late-filed return within two years of filing or related to the filing of a fraudulent return, and taxes associated with the debtor's attempt to evade tax; IRS determined that if tax is dischargeable in Chapter 13 case, pre and post petition interest also dischargeable as are accrued non-pecuniary interest and penalties).
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.