[CNYBBA-LISTSERV] IRS Collections

Richard Ruswick ruswick_law at yahoo.com
Tue Jul 18 08:33:07 CDT 2006


Mark:
   
  I want to clarify a point you made.  If there was a warrant filed, the discharge would be effective (assuming the taxes were of the dischargeable type) but the IRS would still have a lien on whatever property the debtor held at the time of the banrkruptcy.  I don't think the IRS could try to collect against post-petition income or property acquired post-petition.  Is that right?
   
  Dick Ruswick

Mark Swimelar <mswimelar at cnytrustee.com> wrote:
        
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 DIV.Section1 {   page: Section1  }      Maybe the IRS filed a warrant and that would make them a secured creditor. If they are secured the discharge wouldn't apply to them. (It's called a warrant or levy, I can never remember.) You might want to call Bill Larkin at the US Attorneys Office. He's always helpful. Or Robert Lusicak or Sandy LaPlante at the Utica IRS office. That number is 793-8165. I guess I'd call Bob or Sandy first since they can pull this stuff up and probably give you a quick answer. Mark  

    
---------------------------------
  From: cnybba-bounces at cnybba.org [mailto:cnybba-bounces at cnybba.org] On Behalf Of Susan Esce
Sent: Saturday, July 15, 2006 2:13 PM
To: 'CNYBBA'
Subject: [CNYBBA-LISTSERV] IRS Collections


  
    I was recently asked about the IRS trying to collect for old (some going back to the 80’s) income taxes in a discharged no-asset chapter 7.  The IRS was listed.  It was my understanding that taxes that were more than 3 years old and had been timely filed were discharged.  This isn’t the first time I’ve heard this complaint and it makes me wonder, on what is the IRS relying in trying to collect these?  Any recommendations on dealing with the IRS under these circumstances?  
   
  Susan N. Esce, Esq.
  Attorney at Law
  10 Adler Drive
  East Syracuse, NY 13057
  315-431-0736
  Fax: 315-437-9462
  escelaw at cnymail.com
   

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