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Bankruptcy and Offers in Compromise - IRS TAXES

As of March, 2005 there are proposed bankruptcy law changes which ADVERSELY IMPACT DEBTORS. Therefore, you should immediately contact a bankruptcy lawyer to determine what steps, if any, you should take. In the meantime, you may also request that your legislators and the President NOT pass these proposed law changes.

Law Professors’ Letter on S. 256

We are professors of bankruptcy and commercial law. We are writing with regard to The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (S.256) (the “bill”). We have been following the bankruptcy reform process for the last eight years with keen interest. The 92 undersigned professors come from every region of the country and from all major political parties. We are not members of a partisan, organized group. Our exclusive interest is to seek the enactment of a fair, just and efficient bankruptcy law. Many of us have written before to express our concerns about earlier versions of this legislation, and we write again as yet another version of the bill comes before you. The bill is deeply flawed, and will harm small businesses, the elderly, and families with children.


CAUTION: Before you go bankrupt, have legal counsel determine if the taxes are dischargeable in bankruptcy. Many times, taxpayers have gone through bankruptcy, only to find out later that the IRS tax problems were NOT solved. Consideration might also be given to an Offer in Compromise.

Referenced is a case example where one of the several rules for discharge was not met. Note: there are several other rules, but this case illustrates the point. See Young vs. USA (12/1/2000) - involving the rule concerning claims for taxes for which the return was due three years or less before the petition was filed. Consult  a lawyer. The facts and law may be different for your specific situation.

Some links and information are provided. However, a  tax professional should be consulted before any action is taken.


Internal Revenue Manual - 25.17 BANKRUPTCY 

The above limited information is intended for informational purposes only.  If legal advice or other expert assistance is required, the services of a competent professional should be sought, and this general information should not be relied upon without such professional assistance. 

If Adobe Acrobat is needed to view the above forms,  a free version of Acrobat Reader is available  by clicking here.



For assistance please contact A. Nathan Zeliff, Attorney at Law