Primer on Third Party Liability and the Foreclosure of the Federal Tax Lien
|
|
- Loraine Peters
- 6 years ago
- Views:
Transcription
1 Primer on Third Party Liability and the Foreclosure of the Federal Tax Lien Michael A. Lampert, Michael A. Lampert, P.A., West Palm Beach, Florida Michelle M. Robles, Senior Attorney, Office of Chief Counsel IRS, Miami Vivian N. Rodriguez, Senior Attorney, Office of Chief Counsel IRS, Miami 1
2 Alter Ego Alter ego is a person or entity legally distinct from the taxpayer but is so intermixed with the taxpayer that their affairs and assets are not readily separable. Unity of interest and ownership between a corporation and an individual/shareholder. Separateness has ceased to exist. Failure to disregard the fiction would result in injustice fundamental unfairness 2
3 Who can be an alter ego? Corporations and Partnerships -Today s Child Learning Center, Inc. v. United States, 40 F. Supp.2d 268, (E.D. Pa. 1998); Ross Controls, Inc. v. United States, 160 B.R. 527, 532 (E.D. Pa. 1993); Ross Controls, Inc. v. United States, 164 B.R. 721, 726 (E.D. Pa. 1994); Grant Investment Fund v. IRS, No , 1993 WL (9 th Cir. Jul. 19, 1993) Trusts -United States v. Scherping, 187 F.3d 796, (8 th Cir. 1999), cert. denied, 528 U.S (2000); F.P.P. Enterprises v. United States, 830 F.2d 114, (8 th Cir. 1987) Individuals - Lemaster v.united States, 891 F.2d 115, , (6 th Cir. 1989) 3
4 Successor Liability Doctrine & Continuation Doctrine (corporation to corporation) The second corporation continues the business or performs the same functions of the taxpayer; The taxpayer s employees become the employees of the second corporation; and The taxpayer and the second company are owned by the same individual. The successor liability doctrine does not require evidence of such a direct sale of assets from the predecessor to the successor for there to be a transfer of assets between the two corporations. The fact that the entirety of the predecessor s assets were not transferred to the successor does not render the mere continuation doctrine inapplicable. 4
5 Indicia of Alter Ego Use of corporate assets or employees for personal rather than corporate business - Loving Saviour Church v. United States, 556 F. Supp. 688, 692 (D. S.D. 1983), aff d, 728 F. 2d 1085 (8 th Cir. 1984) (per curiam) The taxpayer is a shareholder, director, or officer of the corporation, or otherwise exerts substantial control over the corporation. Grant Investment Fund v. IRS, No , 1993 WL (9th Cir. Jul. 19, 1993) The corporation has only one shareholder or is closely held by a member of a family. Commingling of corporate funds with shareholders funds - Century Hotels v. United States, 952 F.2d 107 (5 th Cir. 1992) 5
6 Indicia of Alter Ego (continued) Inadequate capitalization relative to its reasonable anticipated risks of business. Unsecured interest-free loans between the corporation and the shareholder. Incomplete corporate organization, e.g. failure to issue stock, pay state taxes, file articles of incorporation, payment of dividends, etc. Failure to follow corporate formalities, such as holding regular meetings of the directors or maintaining minutes. Incorporation is used for fraudulent purposes or to mask illegal activities. 6
7 Nominee A nominee is one who holds bare legal title for the benefit of another. Scoville v. United States, 250 F.3d 1198, 1202 (8th Cir. 2001); Holman v. United States, 505 F.3d 1060 (10th Cir. 2007) Taxpayer/debtor does not transfer of beneficial interest, dominion and control to the third party May or may not transfer legal title Determination of the true beneficial or equitable ownership of property at issue. 7
8 Who can be a nominee? Corporations and Partnership -Shades Ridge Holding Co., Inc. v. United States, 888 F.2d 725 (11 th Cir. 1989); United States v. Klimek, 952 F. Supp. 1100, 1113 (E.D. Pa. 1997); United States v. Bell, 27 F. Supp.2d 1191, 1195 (E.D. Cal. 1998) Trusts - United States v. Marsh, 114 F. Supp.2d 1036, 1043 (D. Haw. 2000); Allen Family Trust v. United States, 558 F. Supp. 152 (D. Kan. 1982) Other individuals -United States v. Williams, 581 F. Supp. 756, 758 (N.D. Ga. 1982), aff d, 729 F.2d 1340 (11 th Cir. 1984) (per curiam) 8
9 Indicia of Nominee The taxpayer provided the funds or guaranteed the financing for the purchase of the property The taxpayer pays all of the expenses of the property, e.g., utility bills, property taxes, and mortgage payments. Keeney v. Smith(In re Keeney), 227 F.3d 679 (6 th Cir. 2000) The nominee paid no consideration or inadequate consideration for the property. Nobel v. Morchesky, 697 F.2d 97, 103 (3 rd Cir. 1982). There is a close relationship between the taxpayer and the nominee. The conveyance was not recorded. United States v. Reed, 168 F. Supp.2d 1266, (D. Utah 2001) (citing United States v. Bell, 27 F. Supp.2d 1191, 1195 (E.D. Cal. 1998); Porta-John of America v. United States, 4 F. Supp.2d 688, 701 (E.D. Mich. 1998). 9
10 Indicia of Nominee (continued) The taxpayer retains possession of or dominion and control over property. Richards v. United States(In re Richards), 231 B.R. 571 (E.D. Pa. 1999) The property is placed in the name of the nominee in anticipation of liability on the part of the taxpayer or a lawsuit against the taxpayer. The taxpayer uses or enjoys the benefits of the property after title passed to the nominee. The taxpayer takes deductions relating to the property The taxpayer receives income such as rent or dividends from the property The taxpayer is listed as the owner on financial documents relating to the property, e.g., the taxpayer lists the property as his orher own on a loan application 10
11 Collecting From Nominee or Alter Ego Requires Counsel review -The separateness is disregarded to reach the assets of the taxpayer for a taxpayer s liability - Shades Ridge Holding Co. v. United States, 888 F.2d 725 (11 th Cir. 1989); Oxford Capital Corp. v. United States, 211 F.3d 280 (5 th Cir. 2000). Filing of Notice of Federal Tax Lien Puts public on notice of government s interest in property Levies against nominee or alter ego property 11
12 Nominee or Alter Ego -Remedies Nominee/Alter-ego/transferees not entitled to CDP notice or hearing; Third parties may seek CAP appeal, reconsideration, and TAS help May request lien discharge by posting bond Sue to contest value of the taxpayer s interest I.R.C. 7426(a)(4) Wrongful Levy suit or quiet title action I.R.C. 7426(a)(1) and 28 U.S.C Application for return/release of property - I.R.C. 6343(b) 12
13 Collecting From Nominee or Alter Ego Foreclosure versus Seizure United States District Court bring suit to clear title IRS cannot give clear title on seizure and sale. Therefore, the sale will not realize as much proceeds. A judicial foreclosure will clear title and ensure the maximum proceeds. Foreclosures are particularly advisable when have competing lien or security interests in property 13
14 Foreclosure of the Federal Tax Lien 14
15 U.S. Plaintiff Taxpayer o Reduce Assessment to Judgment o Foreclosure of Lien o Personal Residence Seizure o Enforce Levy o Erroneous Refund o Writ/Injunction/Receivership Third Parties and Property o Fraudulent Conveyance o Lien Foreclosure by Sale o Enforce Levy o Erroneous Refund o Declaratory Judgment o Writ/Injunction/Receivership U.S. Defendant o Injunction o Failure to Release Lien o Wrongful Collection o Attorneys Fees o Counterclaims (Refund Suits) o Injunction o Lien Foreclosure by Sale o Wrongful Levy o Quiet Title o Interpleader 15
16 Statutory Authority The general authority for the US to commence a court action for the collection or recovery of taxes is provided for by I.R.C The jurisdiction of US district courts to hear collection suits is established by I.R.C. 7402(a). 16
17 Judicial Sale 28 U.S.C Waiver of Sovereign Immunity: Foreclosures Quiet Title Actions Partitions Condemnations Interpleaders 17
18 Venue of Actions 28 U.S.C. 1391(b) and 1396 Venue place where suit is tried A civil action for the collection of federal taxes may be brought in the district: where the liability accrued, of the taxpayer s residence, where the return was filed, or for purposes of a lien foreclosure suit, where the property is located. 18
19 Impact of Statute of LimitationsI.R.C. 6502(a) The failure to timely assess or to commence a suit for the collection of taxes assessed within the period of limitations can defeat a judicial action. Burden of proving that assessment or collection suit is untimely is generally on the taxpayer, unless the US is acting in reliance on an exception to the normal SOL 19
20 Suits to Reduce Claim to Judgment Purpose is to prevent the SOLs for collection from running where collection cannot be accomplished by administrative methods All administrative remedies available must have been exhausted or their use would be ineffective Lien may be extended by reducing the tax assessment to judgment. DOJ files a suit asking the court to reduce the assessment to judgment. The life a federal judgment is indefinite. United States v. Hodes, 355 F.2d 746 (2d Cir. 1966) 20
21 Effect of Judgment on Tax Lien and Levy The lien continues until the underlying liability is satisfied or becomes unenforceable by reason of lapse of time Right to foreclose is still available Allows the government to continue to levy beyond the normal collection period and until the tax liability or judgment is satisfied or becomes unenforceable 21
22 Post-Judgment Liens There should be two types of liens appearing of record Certified abstracts of judgments NFTL A certified abstract of the judgment of the US should normally be recorded in the counties where the taxpayer has real property. The recorded abstract accords certain lien rights accruing under federal provisions for judgment liens, and also constitutes evidence of the extended statutory period for collection. 28 U.S.C
23 Foreclosure of Federal Tax Lien There is a specific, presently available source of collection If the property subject to the FTL is not sufficient to satisfy the entire tax liability, the DOJ will often also request a judgment against the taxpayer Statutory Authority per I.R.C Taxpayer has no right to redeem his property after court ordered foreclosure of the federal tax lien 23
24 Situations where IRS may deem lien foreclosure appropriate There are other encumbrances on the property There is a cloud on title, or title is contested by 3 rd party Unpaid federal tax lien is against only one of several co-owners of real property and the sale of undivided partial interest is unfeasible A business is to be sold as a going concern Government wants cash surrender value of a taxpayer s insurance policy 24
25 Intervention I.R.C provides that if the U.S. is not a party, it may intervene in such action or suit to assert any federal tax lien arising on any property that is the subject of such action or suit. If intervention is denied, it will not have any effect on the FTL 25
26 Discharge -Generally Local law controls whether junior tax lien is discharged If the NFTL is recorded pursuant to local law, the US must be named as a party for a lien to be discharged. See I.R.C. 7425(a)(2). Foreclosing party must seek judicial sale If lien being foreclosed is junior to NFTL, then NFTL is NOTdischarged unless the US agrees otherwise. 26
27 Effect of Judicial Sale on Junior NFTL Properly Named Not Named NFTL Filed discharged not discharged NFTL Unfiled discharged discharged 27
28 The End Thank You 28
Fraudulent Conveyances, Alter Egos, Nominees and Other IRS Remedies
Fraudulent Conveyances, Alter Egos, Nominees and Other IRS Remedies All audio is streamed through your computer speakers. There will be several attendance verification questions during the LIVE webinar
More informationBusy Season. all year long. TRI Tax Resolution Institute. where your tax debt is your power!
1 TRI Tax Resolution Institute where your tax debt is your power! Busy Season all year long www.taxresolutioninstitute.org info@taxresolutioninstitute.org (877) 829-8370 2 Appeals www.taxresolutioninstitute.org
More informationUNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA TAMPA DIVISION. Case No.: 8:10-CV-1998-T-23EAJ REPORT AND RECOMMENDATION
United States of America v. Doucas et al Doc. 32 UNITED STATES OF AMERICA, Plaintiff, UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA TAMPA DIVISION vs. Case No.: 8:10-CV-1998-T-23EAJ WILLIAM P.
More informationUNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA
Turner et al v. Wells Fargo Bank et al Doc. 1 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 1 1 1 1 1 DAMON G. TURNER and KRISTINE A. TURNER, v. Plaintiffs, WELLS FARGO BANK, N.A., et al.,
More informationALI-ABA Course of Study How To Handle a Tax Controversy at the IRS and in Court: From Administrative Audit Through Litigation
191 ALI-ABA Course of Study How To Handle a Tax Controversy at the IRS and in Court: From Administrative Audit Through Litigation Sponsored with the cooperation of the ABA Section of Taxation June 24-25,
More informationTo all Interval Owners:
To all Interval Owners: In September and October of 2010, the Massachusetts legislature and Governor Patrick approved major changes to Chapter 183B of the Massachusetts General Laws which substantially
More informationKuznitsky v U.S. 17 F.3d 1029
Kuznitsky v U.S. 17 F.3d 1029 CLICK HERE to return to the home page Appeal from the United States District Court for the Northern District of Illinois, Eastern Division. Before EASTERBROOK and RIPPLE,
More informationPresented by Ryan M. Lower of the
Presented by Ryan M. Lower of the Morris Law Group History of LLCs The LLC form came from demand for an business organization that gives owners limited liability without the double tax that t applies to
More informationOffice of Chief Counsel
Department of the Treasury Internal Revenue Service 1 Office of Chief Counsel Notice CC-2005-009 May 19, 2005 Subject: Change in Pre-Review Requirements for Suit Letters Requesting Judicial Approval of
More informationIRS Practice and Procedure as to the Collection of Payroll Taxes. Penalties and Interest
IRS Practice and Procedure as to the Collection of Payroll Taxes By: Kenneth B. Schwartz, Esq., CPA 500 North Broadway, Ste 124 Jericho, N.Y. 11754 Tel: 516-333-7020 www.schwartzattorney.com December 2,
More informationNOT DESIGNATED FOR PUBLICATION. No. 115,449 IN THE COURT OF APPEALS OF THE STATE OF KANSAS. FANNIE MAE, Appellee, DAVID G. SCHIEBER, Appellant.
NOT DESIGNATED FOR PUBLICATION No. 115,449 IN THE COURT OF APPEALS OF THE STATE OF KANSAS FANNIE MAE, Appellee, v. DAVID G. SCHIEBER, Appellant. MEMORANDUM OPINION Affirmed. Appeal from Sedgwick District
More informationIN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI SOUTHWESTERN DIVISION
IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI SOUTHWESTERN DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) Case No. 3:16-CV-05096-BCW ) WILLIAM PHILLIP JACKSON, et
More informationMARYLAND STATUTORY FORM PERSONAL FINANCIAL POWER OF ATTORNEY IMPORTANT INFORMATION AND WARNING
MARYLAND STATUTORY FORM PERSONAL FINANCIAL POWER OF ATTORNEY IMPORTANT INFORMATION AND WARNING You should be very careful in deciding whether or not to sign this document. The powers granted by you (the
More informationMemorandum. Office of Chief Counsel Internal Revenue Service. Number: Release Date: 7/7/2006 CC:PA:APJP:B2:AMIELKE POSTN
Office of Chief Counsel Internal Revenue Service Memorandum Number: 200627023 Release Date: 7/7/2006 CC:PA:APJP:B2:AMIELKE POSTN-112965-06 UILC: 6166.00-00, 6501.00-00, 6213.02-00, 7479.00-00, 7479.01-02
More informationINTERNAL MANUAL -- PASSPORT CERTIFICATION PROCEDURES
INTERNAL MANUAL -- PASSPORT CERTIFICATION PROCEDURES (Excerpted from IRS Internal Manual. https://www.irs.gov/irm. Both sections below are substantially the same. The first applies to field collection
More informationBusy Season. all year long. TRI Tax Resolution Institute. where your tax debt is your power!
1 TRI Tax Resolution Institute where your tax debt is your power! Busy Season all year long www.taxresolutioninstitute.org info@taxresolutioninstitute.org (877) 829-8370 2 Appeals www.taxresolutioninstitute.org
More informationIN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI WESTERN DIVISION
IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI WESTERN DIVISION RICHARD BARNES, ) ) Plaintiff, ) ) v. ) No. 4:13-cv-0068-DGK ) HUMANA, INC., ) ) Defendant. ) ORDER GRANTING DISMISSAL
More informationDISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT
DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT MICHELLE A. SAYLES, Appellant, v. NATIONSTAR MORTGAGE, LLC, Appellee. No. 4D17-1324 [December 5, 2018] Appeal from the Circuit Court for
More informationCopyright 2005 ATX II, LLC, a UCG company. UNITED STATES OF AMERICA, Plaintiff, v. RAYMOND GRANT and ARLINE GRANT, Defendants
1 of 7 10/05/05 5:59 PM Copyright 2005 ATX II, LLC, a UCG company. Federal Court Cases United States v. Grant, KTC 2005-235 (S.D.Fla. 2005) UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA Case
More informationIn the United States Court of Federal Claims
In the United States Court of Federal Claims No. 04-1513T (Filed: February 28, 2006) JONATHAN PALAHNUK and KIMBERLY PALAHNUK, v. Plaintiffs, THE UNITED STATES, Defendant. I.R.C. 83; Treas. Reg. 1.83-3(a)(2);
More informationCase KKS Doc 174 Filed 02/03/15 Page 1 of 10 UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF FLORIDA PENSACOLA DIVISION
Case 12-31658-KKS Doc 174 Filed 02/03/15 Page 1 of 10 UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF FLORIDA PENSACOLA DIVISION IN RE: KEN D. BLACKBURN, Case No. 12-31658-KKS LAUREN A. BLACKBURN,
More informationCase 1:04-cv RHB Document 59 Filed 07/28/2009 Page 1 of 19 UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION
Case 1:04-cv-00749-RHB Document 59 Filed 07/28/2009 Page 1 of 19 UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION UNITED STATES OF AMERICA, v. Plaintiff, JOHN H. DETAR,
More informationSTATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT MARK DISHON; D/B/A CURB CREATIONS & CONSTRUCTION
STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT 05-659 MARK DISHON; D/B/A CURB CREATIONS & CONSTRUCTION VERSUS ROSS M. PONTHIE, ET AL. ********** APPEAL FROM THE NINTH JUDICIAL DISTRICT COURT PARISH
More informationIN THE UNITED STATES DISTRICT COURT DISTRICT OF ARIZONA
1 1 Exeter Trinity Properties LLC 01 S. th St. Cottonwood, Arizona Mailing: P.O. Box Cottonwood, Arizona Elmer P. Vild, Tax Matters Member Pro Per IN THE UNITED STATES DISTRICT COURT DISTRICT OF ARIZONA
More informationDISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT July Term 2007
PER CURIAM. DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT July Term 2007 CLYDE COY, Appellant, v. MANGO BAY PROPERTY AND INVESTMENTS, INC., UNION TITLE CORPORATION, AMERICAN PIONEER
More informationUNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re: MARK RICHARD LIPPOLD, Debtor. 1 FOR PUBLICATION Chapter 7 Case No. 11-12300 (MG) MEMORANDUM OPINION AND ORDER DENYING MOTION FOR RELIEF
More informationCase 1:12-cv LO-JFA Document 1 Filed 04/26/12 Page 1 of 16 PageID# 64
Case 1:12-cv-00469-LO-JFA Document 1 Filed 04/26/12 Page 1 of 16 PageID# 64 Case 1:12-cv-00469-LO-JFA Document 1 Filed 04/26/12 Page 2 of 16 PageID# 65 statutory authority under 35 U.S.C. 371(d). As held
More informationTax Issues in Foreclosure Cases
Tax Issues in Foreclosure Cases September 19, 2017 Christopher Fasano Staff Attorney Mobilization for Justice, Inc. cfasano@mfjlegal.org Contents of Presentation I. Income from the discharge of indebtedness
More informationUNITED STATES COURT OF APPEALS
RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 17a0038p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT AGILITY NETWORK SERVICES, INC., an Illinois Corporation;
More informationSTATE OF MICHIGAN COURT OF APPEALS
STATE OF MICHIGAN COURT OF APPEALS CITIMORTGAGE, INC., and FEDERAL HOME LOAN MORTGAGE CORPORATION, Plaintiffs-Appellants, FOR PUBLICATION December 15, 2011 9:00 a.m. v No. 298004 Wayne Circuit Court MORTGAGE
More informationTake My House PLEASE!: Getting Rid of Encumbered Property in Consumer Cases
Educational Materials Monday, September 28, 2015 11:45 AM 12:45 PM Take My House PLEASE!: Getting Rid of Encumbered Property in Consumer Cases Presented by: TAKE MY HOUSE PLEASE!! Getting Rid of Encumbered
More informationIt appears that the days of the gentler and kinder
December 2012 January 2013 Third-Party Federal Tax Liens and Levies and How to Fight Them By David Lee Rice, Dennis N. Brager and Russell M. Ozawa Panelists David Lee Rice, Dennis Brager, Robert McKenzie
More informationCITY OF LOS ANGELES, Plaintiff and Appellant, v. CENTEX TELEMANAGEMENT, INC., Defendant and Respondent.
29 Cal. App. 4th 1384, *; 1994 Cal. App. LEXIS 1113, **; 34 Cal. Rptr. 2d 782, ***; 94 Cal. Daily Op. Service 8396 CITY OF LOS ANGELES, Plaintiff and Appellant, v. CENTEX TELEMANAGEMENT, INC., Defendant
More informationChapter No. 353] PUBLIC ACTS, CHAPTER NO. 353 SENATE BILL NO By Jackson. Substituted for: House Bill No
Chapter No. 353] PUBLIC ACTS, 2001 1 CHAPTER NO. 353 SENATE BILL NO. 1276 By Jackson Substituted for: House Bill No. 1328 By McMillan AN ACT To enact the Revised Uniform Partnership Act "RUPA of 2001,
More informationUnited States Court of Appeals For the Eighth Circuit
United States Court of Appeals For the Eighth Circuit No. 15-2984 Domick Nelson lllllllllllllllllllll Plaintiff - Appellant v. Midland Credit Management, Inc. lllllllllllllllllllll Defendant - Appellee
More informationTitle 33: PROPERTY. Chapter 9: MORTGAGES OF REAL PROPERTY. Table of Contents
Title 33: PROPERTY Chapter 9: MORTGAGES OF REAL PROPERTY Table of Contents Subchapter 1. GENERAL PROVISIONS... 3 Section 501. FORMS... 3 Section 501-A. "POWER OF SALE"... 3 Section 502. ENTRY BY MORTGAGEE...
More informationLOAN SERVICING AND EQUITY INTEREST AGREEMENT
LOAN SERVICING AND EQUITY INTEREST AGREEMENT THIS LOAN SERVICING AND EQUITY INTEREST AGREEMENT ( Agreement ) is made as of, 20 by and among Blackburne & Sons Realty Capital Corporation, a California corporation
More informationFORT SILL LEGAL ASSISTANCE
FORT SILL LEGAL ASSISTANCE SERVICEMEMBERS CIVIL RELIEF ACT 1. On December 19, 2003, President Bush signed the new Servicemembers Civil Relief Act (SCRA) into law, which replaced and expanded the previous
More informationALI-ABA Course of Study How To Handle a Tax Controversy at the IRS and in Court: From Administrative Audit Through Litigation
157 ALI-ABA Course of Study How To Handle a Tax Controversy at the IRS and in Court: From Administrative Audit Through Litigation Sponsored with the cooperation of the ABA Section of Taxation June 24-25,
More informationFILLING OUT THE ANSWER
EMPIRE JUSTICE CENTER 31 FILLING OUT THE ANSWER Below is the form Answer provided in this guidebook. STEP 1: FILL OUT THE CAPTION OF THE ANSWER - As shown in the sample Answer below, fill in the top part
More informationIRS COLLECTION PROCEDURES AND TAXPAYER REMEDIES
IRS COLLECTION PROCEDURES AND TAXPAYER REMEDIES By: Daniel J. Cramer Cramer, Minock & Sweeney, PLC The IRS has broad powers to enforce tax laws and collect outstanding taxes. The most common IRS collection
More informationKim Potoczny v. Aurora Loan Services
2015 Decisions Opinions of the United States Court of Appeals for the Third Circuit 12-21-2015 Kim Potoczny v. Aurora Loan Services Follow this and additional works at: http://digitalcommons.law.villanova.edu/thirdcircuit_2015
More informationIRS Insights A closer look. January In this issue:
IRS Insights A closer look. In this issue: US Court of Appeals for the Federal Circuit rules that a taxpayer and its subsidiary foreign sales corporation are not the same taxpayer for purposes of the interest
More informationIN THE UNITED STATES BANKRUPTCY COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA
Main Document Page 1 of 7 IN THE UNITED STATES BANKRUPTCY COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA IN RE CHAPTER THIRTEEN FRANK HARRISON BIEGE, BANKRUPTCY NO. 5-01-bk-03669 DEBRA ANN BIEGE, DEBTORS
More informationDEBTORS, LOOK BEFORE YOU LEAP!
THE ORANGE COUNTY BANKRUPTCY FORUM presents its June 29, 2017 "Brown Bag"* Program: DEBTORS, LOOK BEFORE YOU LEAP! SECTION 724 DECODED; A PRIMER FOR CHAPTER 7 TRUSTEES AND ATTORNEYS This program will address
More informationCourt of Appeals of Ohio
[Cite as Cuyahoga Cty. Treasurer v. Samara, 2014-Ohio-2974.] Court of Appeals of Ohio EIGHTH APPELLATE DISTRICT COUNTY OF CUYAHOGA JOURNAL ENTRY AND OPINION No. 99977 TREASURER OF CUYAHOGA COUNTY, OHIO
More informationCollection Due Process Hearing
263 Collection Due Process (CDP) Statutory Right A gift from the IRS Restructuring and Reform Act of 1998 1. Lien IRC 6320 2. Levy IRC 6330 263 264 Critical Issues of CDP Use it or lose it 30 days to REQUEST
More informationIN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT. v. Case No. 5D
IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED BRIAN FOGARTY and CHRISTINE FOGARTY, Appellants/Cross-Appellees,
More informationFidelity National Title Insurance Company
Fidelity National Title Insurance Company COMMITMENT FOR TITLE INSURANCE Issued by FIDELITY NATIONAL TITLE INSURANCE COMPANY Fidelity National Title Insurance Company, a California corporation (the "Company"),
More informationMEMORANDUM QUESTION PRESENTED. Analyze the merits of potential age discrimination claims under Maryland and
MEMORANDUM TO: FROM: Hiring Attorney Lisa Solomon DATE May 23, 2005 RE: L v. S USA QUESTION PRESENTED Analyze the merits of potential age discrimination claims under Maryland and federal law in light of
More informationNovember 6, 1990 ATTORNEY GENERAL OPINION NO Vernon L. Steerman Osborne County Attorney Courthouse, 2nd Floor Osborne, Kansas 67473
ROBERT T. STEPHAN ATTORNEY GENERAL November 6, 1990 ATTORNEY GENERAL OPINION NO. 90-121 Vernon L. Steerman Osborne County Attorney Courthouse, 2nd Floor Osborne, Kansas 67473 Re: Taxation -- Collection
More informationUNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF OREGON MOTION
Michael Fuller, Oregon Bar No. 09357 UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF OREGON In re Sheilah Kathleen Sherman, Debtor. Case No. 11-38681-rld13 DEBTOR S MOTION FOR ORDER OF CONTEMPT AND
More informationv No Wayne Circuit Court
S T A T E O F M I C H I G A N C O U R T O F A P P E A L S CITY OF DETROIT, Plaintiff-Appellant, UNPUBLISHED March 15, 2018 v No. 337705 Wayne Circuit Court BAYLOR LTD, LC No. 16-010881-CZ Defendant-Appellee.
More informationDISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT July Term 2012
DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT July Term 2012 PREMIER LAB SUPPLY, INC., Appellant, v. CHEMPLEX INDUSTRIES, INC., a New York corporation, CHEMPLEX INDUSTRIES, INC., a Florida
More informationALI-ABA Course of Study How To Handle a Tax Controversy at the IRS and in Court: From Administrative Audit Through Litigation
149 ALI-ABA Course of Study How To Handle a Tax Controversy at the IRS and in Court: From Administrative Audit Through Litigation Sponsored with the cooperation of the ABA Section of Taxation May 28-29,
More informationAt the Intersection of Real Property and Bankruptcy
At the Intersection of Real Property and Bankruptcy Michael E. Kreun Beisel & Dunlevy, P.A. MichaelK@bdmnlaw.com Jacqueline J. Williams Manty & Associates, P.A. JWilliams@Mantylaw.com I. Bankruptcy Basics.
More informationCase Doc 1879 Filed 01/21/14 Entered 01/21/14 18:01:54 Desc Main Document Page 1 of 13
Document Page 1 of 13 IN THE UNITED STATES BANKRUPTCY COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION ) In re: ) ) EDISON MISSION ENERGY, et al., ) ) Debtors. ) ) Chapter 11 Case No. 12-49219
More informationUNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF KENTUCKY
UNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF KENTUCKY In re: DANIEL WILBUR BENNETT and CASE NO. 04-40564 SANDRA FAYE BENNETT, CHAPTER 13 JOHN W. JOHNSON and CASE NO. 04-40593 KATHY S. JOHNSON, CHAPTER
More informationUnited States Bankruptcy Court. Northern District of California ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )
Marc Voisenat (CSB# 0 0 Broadway, Suite Oakland, Ca. Tel: ( - Fax: ( - Attorney for Debtors Richard Souza Caporale Isabel Ann Caporale United States Bankruptcy Court Northern District of California In
More informationTD DEED OF TRUST
58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 forfeiture
More informationNo. 118,370 IN THE COURT OF APPEALS OF THE STATE OF KANSAS. REVERSE MORTGAGE SOLUTIONS, INC., Appellee, SYLLABUS BY THE COURT
No. 118,370 IN THE COURT OF APPEALS OF THE STATE OF KANSAS REVERSE MORTGAGE SOLUTIONS, INC., Appellee, v. PAULA K. GOLDWYN AKA PAULA JOAN ENLOW, et al., Appellant. SYLLABUS BY THE COURT 1. An appellate
More informationIN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA CHARLESTON DIVISION. v. CIVIL ACTION NO.
Alps Property & Casualty Insurance Company v. Turkaly et al Doc. 50 IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA CHARLESTON DIVISION ALPS PROPERTY & CASUALTY INSURANCE
More informationOHIO FORECLOSURE PROCESS AND TIMELINE
OHIO FORECLOSURE PROCESS AND TIMELINE Ohio utilizes the process of judicial foreclosure in connection with the enforcement of both commercial and residential mortgages and liens on real property. 1 In
More informationAIRA 28 th Annual Bankruptcy & Restructuring Conference. Wednesday, June 6, 2012 San Francisco, CA
AIRA 28 th Annual Bankruptcy & Restructuring Conference Wednesday, June 6, 2012 San Francisco, CA TAX DISCHARGE Dennis Bean, CPA, CIRA Bean Hunt Harris & Company Certified Public Accountants Fresno, Ca.
More informationSHAWN MICHAEL GAYDOS, Plaintiff/Appellant, OCWEN LOAN SERVICING, LLC, Defendant/Appellee. No. 1 CA-CV
NOTICE: NOT FOR OFFICIAL PUBLICATION. UNDER ARIZONA RULE OF THE SUPREME COURT 111(c), THIS DECISION IS NOT PRECEDENTIAL AND MAY BE CITED ONLY AS AUTHORIZED BY RULE. IN THE ARIZONA COURT OF APPEALS DIVISION
More informationSuccessor Liability Under Colorado Law By Paul J. Hanley
Wells Fargo Center 1700 Lincoln Street, Suite 3800 Denver, Colorado 80203-4538 303.839.3800 303.839.3838 (FAX) Successor Liability Under Colorado Law By Paul J. Hanley This article summarizes applicable
More informationIN THE UNITED STATES BANKRUPTCY COURT IN AND FOR THE SOUTHERN DISTRICT OF FLORIDA WEST PALM BEACH DIVISION
Case 09-11191-PGH Doc 428 Filed 04/01/09 Page 1 of 8 IN THE UNITED STATES BANKRUPTCY COURT IN AND FOR THE SOUTHERN DISTRICT OF FLORIDA WEST PALM BEACH DIVISION IN RE: MERCEDES HOMES, INC., et. al., Debtors.
More informationCHAPTER 13: THE DISCHARGE
CHAPTER 13: THE DISCHARGE American Bankruptcy Institute At the end of the long journey through chapter 13, the debtor will reap the reward of the discharge. 396 Pursuant to 1328(a): [A]s soon as practicable
More informationDoes a Taxpayer Have the Burden of Showing Intent to Divert Corporate Funds as Return of Capital?
Michigan State University College of Law Digital Commons at Michigan State University College of Law Faculty Publications 1-1-2008 Does a Taxpayer Have the Burden of Showing Intent to Divert Corporate
More informationUnited States Bankruptcy Court for the Southern District of New York Holds That a UCC-3 Filing Without Authorization Is No Filing at All
March 2013 United States Bankruptcy Court for the Southern District of New York Holds That a UCC-3 Filing Without Authorization Is No Filing at All I. Introduction On March 1, 2013, Judge Robert E. Gerber
More informationUnited States V. Cruz- Tax Preparers Finally Beat IRS Death Penalty Action
University of Miami Law School Institutional Repository University of Miami Law Review 7-11-2011 United States V. Cruz- Tax Preparers Finally Beat IRS Death Penalty Action Alexander Smith Follow this and
More informationCase: 3:08-cv bbc Document #: 554 Filed: 07/02/12 Page 1 of 15
Case: 3:08-cv-00127-bbc Document #: 554 Filed: 07/02/12 Page 1 of 15 IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
More informationSURETY TODAY PRESENTATION Given by Michael A. Stover and George J. Bachrach Wright, Constable & Skeen, LLP Baltimore, MD March 12, 2018
SURETY TODAY PRESENTATION Given by Michael A. Stover and George J. Bachrach Wright, Constable & Skeen, LLP Baltimore, MD March 12, 2018 The Surety v. The Internal Revenue Service (GEORGE) Introduction
More informationCase AJC Doc 229 Filed 06/18/09 Page 1 of 7. CASE NO AJC DB ISLAMORADA, LLC, Chapter 11 DEBTOR S MOTION TO DISMISS CASE
Case 07-20537-AJC Doc 229 Filed 06/18/09 Page 1 of 7 In re: UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA www.flsb.uscourts.gov CASE NO. 07-20537-AJC DB ISLAMORADA, LLC, Chapter 11 Debtor-in-Possession.
More informationChapter XX TRUSTEES CONDENSED OUTLINE
Chapter XX TRUSTS CONDENSED OUTLINE I. INTRODUCTION B. Other Relationships Distinguished. C. Tentative Trust in Bank Deposit. D. Conflict of Laws. E. The Trust Law. II. CREATION OF EXPRESS TRUST B. Statute
More informationTax Workers Dealing with the IRS as a Creditor
College of William & Mary Law School William & Mary Law School Scholarship Repository William & Mary Annual Tax Conference Conferences, Events, and Lectures 1991 Tax Workers Dealing with the IRS as a Creditor
More informationCase 1:16-cv WGY Document 14 Filed 09/06/16 Page 1 of 12 UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS
Case 1:16-cv-10148-WGY Document 14 Filed 09/06/16 Page 1 of 12 UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS IN RE: JOHAN K. NILSEN, Plaintiff/Appellant, v. CIVIL ACTION NO. 16-10148-WGY MASSACHUSETTS
More informationIn the Supreme Court of the United States
No. 02-1389 In the Supreme Court of the United States UNITED STATES OF AMERICA, PETITIONER v. ABEL COSMO GALLETTI AND SARAH GALLETTI; AND FRANCESCO BRIGUGLIO AND ANGELA BRIGUGLIO ON WRIT OF CERTIORARI
More informationChapter XI TAXATION CONDENSED OUTLINE
Chapter XI TAXATION CONDENSED OUTLINE I. INTRODUCTION A. Nature of Taxing Power. B. Limitations on Taxing Power. C. Construction of Tax Statutes. D. Types of Taxes. E. Intergovernmental Taxation and Immunity.
More informationSometimes Offense Is the Best Defense: But Is It Covered?
Sometimes Offense Is the Best Defense: But Is It Covered? Once a suit is filed that triggers an insurer s duty to defend, defense counsel, the insured, and the insurer must work together to defend against
More informationTAX LAW FOR LEGAL SERVICES AND PRO BONO ATTORNEYS
CHAPTER 14 FOR LEGAL SERVICES AND PRO BONO ATTORNEYS Mark Moreau (863) About The Author Mark Moreau, Co-Director, Southeast Louisiana Legal Services, New York University School of Law, LL.M. in Taxation,
More informationBankruptcy Liquidating Trust Was Not Grantor Trust; Taxpayer Not Entitled to Associated NOLs
Bankruptcy Liquidating Trust Was Not Grantor Trust; Taxpayer Not Entitled to Associated NOLs Gould, (2012) 139 TC No. 17 The Tax Court has held that a taxpayer was not the grantor of the liquidating trust
More informationUNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION
Case 2:09-cv-12543-PJD-VMM Document 100 Filed 01/18/11 Page 1 of 10 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION TRACEY L. KEVELIGHAN, KEVIN W. KEVELIGHAN, JAMIE LEIGH COMPTON,
More informationERISA Overpayments Claims & Defenses
ERISA Overpayments Claims & Defenses AIDS Legal Referral Panel November 14, 2018 MCLE Training Kirsten Scott Renaker Hasselman Scott, LLP 235 Montgomery Street, Suite 944 San Francisco, CA 94104 415-653-1733
More informationProcedural Considerations For Insurance Coverage Declaratory Judgment Actions
Procedural Considerations For Insurance Coverage Declaratory Judgment Actions New York City Bar Association October 24, 2016 Eric A. Portuguese Lester Schwab Katz & Dwyer, LLP 1 Introduction Purpose of
More informationUnited States Court of Appeals for the Federal Circuit
NOTE: This disposition is nonprecedential. United States Court of Appeals for the Federal Circuit MORRIS SHELKOFSKY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. 2013-5083 Appeal from the
More informationCASE EVALUATION AND JUDICIAL FORECLOSURE DO NOT MIX: PROCEED WITH CAUTION
CASE EVALUATION AND JUDICIAL FORECLOSURE DO NOT MIX: PROCEED WITH CAUTION Banking & Financial Services Litigation, Banking, Bankruptcy & Creditors' Rights Law Practice Groups June 27, 2014 Author: Marc
More information11 USC 505. NB: This unofficial compilation of the U.S. Code is current as of Jan. 4, 2012 (see
TITLE 11 - BANKRUPTCY CHAPTER 5 - CREDITORS, THE DEBTOR, AND THE ESTATE SUBCHAPTER I - CREDITORS AND CLAIMS 505. Determination of tax liability (a) (1) Except as provided in paragraph (2) of this subsection,
More informationCase 3:10-cv JWS Document 62 Filed 03/12/12 Page 1 of 9
Case :0-cv-0-JWS Document Filed 0// Page of 0 UNITED STATES DISTRICT COURT DISTRICT OF ARIZONA UNITED STATES OF AMERICA, Plaintiff, :0-cv-0 JWS vs. ORDER AND OPINION JOSEPH LIPARI, et al., [Re: Motions
More informationHow to Complete the New SBA 7(a) Litigation 7 Tab Package SOP (Effective Date: March 1, 2013)
How to Complete the New SBA 7(a) Litigation 7 Tab Package SOP 50 57 (Effective Date: March 1, 2013) The United States Small Business Administration ( SBA ), in SOP 50 57 ( SOP ), recently promulgated Litigation
More information9.37 ATTEMPT TO EVADE OR DEFEAT INCOME TAX (26 U.S.C. 7201)
9.37 ATTEMPT TO EVADE OR DEFEAT INCOME TAX (26 U.S.C. 7201) The defendant is charged in [Count of] the indictment with [specify charge] in violation of Section 7201 of Title 26 of the United States Code.
More informationCircuit Court for Prince George s County Case No. CAL UNREPORTED
Circuit Court for Prince George s County Case No. CAL-16-38707 UNREPORTED IN THE COURT OF SPECIAL APPEALS OF MARYLAND No. 177 September Term, 2017 DAWUD J. BEST v. COHN, GOLDBERG AND DEUTSCH, LLC Berger,
More informationNotice of certification of your seriously delinquent federal tax debt to the State Department Amount due: $97,
Department of the Treasury Internal Revenue Service Attn: Passport P.O. Box 8208 Philadelphia, PA 19101-8208 ERIC D. JOHNSON 123 N HARRIS ST HARVARD, TX 12345 Notice CP508C To contact us Phone: 1-855-519-4965
More informationINTRODUCTION TO ILLINOIS MORTGAGE FORECLOSURE PROCESS
INTRODUCTION TO ILLINOIS MORTGAGE FORECLOSURE PROCESS JAMES BRADY, SUPERVISORY ATTORNEY THE FORECLOSURE PROCESS Illinois is a judicial foreclosure state (one of about 22 states) Process is governed by
More informationlaw are made pursuant to Federal Rule of Bankruptcy Procedure IN RE: MICHAEL A. SCOTT and PATRICIA J. SCOTT, Debtors.
IN RE: MICHAEL A. SCOTT and PATRICIA J. SCOTT, Debtors. PATRICIA J. SCOTT, Plaintiff, v. CALIBER HOME LOANS, INC., Defendant. Case No. 09-11123-M Adv. No. 14-01040-M UNITED STATES BANKRUPTCY COURT FOR
More informationUNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA
United States of America v. Huckaby et al Doc. 0 0 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA UNITED STATES OF AMERICA, v. Plaintiff, ROBERT HUCKABY, individually and in his capacity as
More informationThird District Court of Appeal State of Florida
Third District Court of Appeal State of Florida Opinion filed August 02, 2017. Not final until disposition of timely filed motion for rehearing. No. 3D16-2672 Lower Tribunal No. 12-15813 Dev D. Dabas and
More informationCase Doc 23 Filed 11/09/18 Entered 11/09/18 15:50:52 Desc Main Document Page 1 of 23
Document Page 1 of 23 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF MASSACHUSETTS In Re: ) ) TELEXFREE, LLC, ) TELEXFREE, INC., and ) TELEXFREE FINANCIAL, INC., ) ) Debtors. ) ) STEPHEN DARR,
More informationIN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF SOUTH CAROLINA FLORENCE DIVISION
IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF SOUTH CAROLINA FLORENCE DIVISION Carolina Care Plan, Inc., ) Civil Action No.:4:06-00792-RBH ) Plaintiff, ) ) vs. ) O R D E R ) Auddie Brown Auto
More informationINNOCENT SPOUSE DEFENSE
INNOCENT SPOUSE DEFENSE First Run Broadcast: August 21, 2012 Live Replay: August 16, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) When a married couple files its tax
More information