The Bankruptcy Discharge War

by Paul R. Tom Zeiders Law Firm Blog

I just finished my third article in a series titled “THE BANKRUPTCY DISCHARGE WAR”.  If you’re interested in what’s happening in this rapidly changing area of the law, I invite you to read my articles.  I’ve spent 25 years of my career studying the ins and outs of discharging taxes in bankruptcy.  If you have tax debts that you think may be dischargeable, please call me at 918-743-2000. Let’s discuss whether you’re entitled to relief from your tax debts in bankruptcy.

the-bankruptcy-discharge-war-part-i  This article was written after the Bankruptcy Code was radically amended by the Banruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005 but before the federal courts began interpreting BAPCPA’s tax discharge provisions.

the-bankruptcy-discharge-war-part-ii  This article was written after the United States Court of Appeals for the Fifth Circuit “judicially legislated” a long-standing tax discharge provision out of the Bankruptcy Code by deciding that a late-filed return – whether it’s one day late or ten years late –  is NOT a return for purposes of bankruptcy.  You thought legislation was left to the legislature, didn’t you?  Not true.

the-bankruptcy-discharge-war-part-iii  This article was written after two more Circuit Courts (First Circuit and Tenth Circuit) followed the lead of the Fifth Circuit and legislated into law the “one-day-late rule, but also after the 11th Circuit and the 9th Circuit refused to adopt the one-day-late rule.

One can only hope that the United States Supreme Court will step in at some point and straighten out this mess.