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故意逃避納稅可能會使 BK不得免除稅款

故意逃避納稅可能會使 BK不得免除稅款 破產法第507和523節規定,破產如果要免除所得稅款,應提供它們至少是3年前的,並且是由於稅收的評估...

6593 11/07/2016

不能單憑入息審查結果來判定債務人的支付能力

入息審查 是一個比較新的標準,深挖債務人是否濫用破產法。新破產法於 2005年生效的規定,每一個破產債務人必須使用IRS(國稅局)允許扣除的...

7722 11/07/2016

522(p) 章節對房地產豁免權的限制

第522章節包含了聯邦的申請破產豁免。並非所有州都有相同數量的房地產豁免。因此,一些有可能申請破產的債務人在申請之前便探討他們要搬到哪個最慷...

11007 11/07/2016

REBUTTING THE PRESUMPTION OF ABUSE IN BANKRUPTCY WITH AGE

The new bankruptcy law which took effect in 2005 brought two new conce...

9211 08/22/2013

HOMESTEAD EXEMPTION LIMITED BY SECTION 522(P)

Section 522 contains the Federal exemptions for bankruptcy. Not all st...

7746 08/22/2013

MEANS TEST NOT CONCLUSIVE ON DEBTOR ABILITY TO PAY

The means test is a relatively new standard to ferret out debtor abuse...

8038 08/22/2013

FALSE OATH MAY BE GROUND FOR DENIAL OF BK DISCHARGE

Section 727(a)(4) of the bankruptcy code states that the court shall n...

7719 08/22/2013

DUNKIN DONUTS JUDGMENT NOT CONCLUSIVE ON INTENT TO DECEIVE FOR BK DISCHARGE

The situation for discussion is a debtor with a state court judgment a...

5836 08/22/2013

DEBTOR OBJECTIONS TO CREDITOR CLAIMS IN CHAPTER 13 MUST HAVE LEGAL BASIS

Creditors of debtors who file for Chapter 13 bankruptcy relief have 90...

7349 08/22/2013

DISHONEST CHAPTER 7 DEBTOR CANNOT CONVERT TO CHAPTER 13

Section 706(a) of the Bankruptcy code says that “The debtor may conver...

4823 08/22/2013

INTENTIONAL EVASION OF TAX PAYMENT MAY NEGATE BK DISCHARGE OF TAXES

Sections 507 and 523 of the bankruptcy code states that income taxes a...

5410 08/22/2013

PLEADING 5th AMENDMENT MAY RESULT IN DENIAL OF BANKRUPTCY

Everyone knows that the 5th amendment is the constitutional guarantee ...

6031 08/22/2013

FALSE STATEMENT MUST BE FRAUDULENT & MATERIAL TO WARRANT DENIAL OF BK DISCHARGE

Section 727(a)(4)(c) states that the court shall grant the debtor a di...

6734 08/22/2013

TRUST DISTRIBUTION IS NOT PART OF BANKRUPTCY ESTATE

We are going to discuss a situation where debtor files for Chapter 7 r...

7991 08/22/2013

TREATMENT OF HOMEOWNER ASSOCIATION FEES IN BANKRUPTCY

If the HOA is for a rental property, the HOA is not dischargeable whet...

11617 08/22/2013