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Tax Issues in Bankruptcy: Nuts and Bolts for All Practitioners (Part 2)

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Price

$25 for Members
$55 for Non-Members
$0 for SDCBA Law Student Members
$0 for Patron Members
$0 for CLE All-Access Pass

60 minutes
Date Published

January 26, 2021

Publisher

San Diego County Bar Association

Subjects

Bankruptcy Law, Tax Law

Questions

For immediate assistance please consult our FAQ page. If you're unable to find the answer you need, please call 737-201-2059 (M-F, 8am-6pm CT) or e-mail customer service.

Summary

Presented by:
The Taxation Law Section and the Bankruptcy Law Section of the San Diego County Bar Association 
This program is worth 1.0 General CLE Credit & 1.0 in Tax Specialization Credit 

Featuring:
Laura L. Buckley, Esq. Partner at Higgs Fletcher & Mack

Richard Charles Grosenick, Former attorney with the IRS Office of the Chief Counsel
Ajay Gupta, Esq., Certified Bankruptcy Law Specialist, Partner, Gupta, Evans & Associates

It is no doubt that the concept of a bankruptcy filing by a prospective client raises numerous complicated and emotional issues. Add tax problems to the mix, and the result is a very complicated matter that is not for the faint of heart. This is a two-part program designed to provide a general overview of common issues that arise in a bankruptcy case.

Part Two (January 26, 2021) will cover:

  • Quick Recap of Part 1
  • Understanding Discharge and Restructuring Options For:
    • Secured Liens
    • Non-Dischargeable Tax Debt
    • Dischargeable Tax Debt
  • Setoffs In Bankruptcy

 

Part One (December 17, 2020) covered:

  • What taxes can be discharged in bankruptcy
  • The lookback window for when taxes may be discharged
  • Payroll tax and IRS position on payroll taxes
  • Civil Penalty Responsible person taxes
  • Traps for the unwary
  • How to advise clients wanting to discharge taxes in bankruptcy
  • Non-dischargeable Taxes Cont’d (Trust Fund Recovery Penalty Taxes under
  • Section 507(a)(8); Delinquent Returns and Willful Attempt to Evade under Section 523)
  • Discharge of Interest and Penalties

Assessments, Refunds and Setoff                

SWOD-13662

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Presenters

Laura L. Buckley
Partner - Higgs Fletcher & Mack

Ms. Buckley specializes in cost-effective resolution of tax controversies before the Internal Revenue Service and state and... Read More

Richard Charles Grosenick
Former Attorney - IRS Office of the Chief Counsel

Retired in 2020 – formerly an attorney with the Office of the Chief Counsel – Internal Revenue Service working for the Small... Read More

Ajay Gupta, Esq.


Kathleen A. Cashman-Kramer, Esq.
Counsel - Sullivan Hill Rez & Engel, APLC

Kathleen A. Cashman-Kramer practices in the areas of bankruptcy and other insolvency matters as well as in commercial and... Read More

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Program Titles and Supporting Materials

This program contains the following components:

Nuts and Bolts for All Practitioners (Part 2) - Video
Nuts and Bolts for All Practitioners (Part 2) - Paper
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Credit

If applicable, you may obtain credit in multiple jurisdictions simultaneously for this program (see pending/approved list below). If electing credit for this program, registrants in jurisdictions not listed below will receive a Certificate of Completion that may or may not meet credit requirements in other jurisdictions. Where applicable, credit will be only awarded to a paid registrant completing all the requirements of the program as determined by the selected accreditation authority.

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How to Attend

Join the self-paced program from your office, home, or hotel room using a computer and high speed internet connection. You may start and stop the program at your convenience, continue where you left off, and review supporting materials as often as you like. Please note: Internet Explorer is no longer a supported browser. We recommend using Google Chrome, Mozilla Firefox or Safari for best results.

Technical Requirements
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