Tax Liens in Bankruptcy
- Presenter(s): Arnold H. Wuhrman; Jolene Tanner
- Session Length: 75 minutes
- Date: Apr 24, 2025
A. Non-avoidance under § 522;
B. Survival of bankruptcy under Dewsnup v. Timm;
C. Effect of § 724 – Trustee carve-outs for penalties, effect of claiming liened property as exempt;
D. Treatment of tax liens in reorganization cases (Chapters 11, 12 and 13);
E. Applicability of unrecorded liens – e.g., retirement accounts "not included in the state" Rains v. Flinn (In re Rains), 428 F.3d 893 (9th Cir. 2005)
B. Survival of bankruptcy under Dewsnup v. Timm;
C. Effect of § 724 – Trustee carve-outs for penalties, effect of claiming liened property as exempt;
D. Treatment of tax liens in reorganization cases (Chapters 11, 12 and 13);
E. Applicability of unrecorded liens – e.g., retirement accounts "not included in the state" Rains v. Flinn (In re Rains), 428 F.3d 893 (9th Cir. 2005)
description
A. Non-avoidance under § 522;B. Survival of bankruptcy under Dewsnup v. Timm;
C. Effect of § 724 – Trustee carve-outs for penalties, effect of claiming liened property as exempt;
D. Treatment of tax liens in reorganization cases (Chapters 11, 12 and 13);
E. Applicability of unrecorded liens – e.g., retirement accounts "not included in the state" Rains v. Flinn (In re Rains), 428 F.3d 893 (9th Cir. 2005)
