LEGAL
The text reviews the IRS' position in unresolved areas and the options available to the debtor (including dischargeability of the debtor's taxes), the debtor's insiders, and other creditors. It discusses the application of the automatic stay to tax collection efforts, setoffs, and refunds. Other topics include:
It also includes the separate tax entity rules of IRC §1398 and federal tax liens both in and out of bankruptcy.
Enter replacement volume, chapter and page numbers separated by commas. For example: Volume 2, Chapter 5, Pages 7, 12-19. Please limit requests to 25 pages or less. If you are located outside the United States or for more than 25 pages please contact Customer Service 1-800-328-4880.
-->
