Frequently, debtors who seek bankruptcy relief under chapter 13 have not yet filed some of their tax returns with the IRS or state taxing authority. Section 1308 of the Bankruptcy Code gives chapter 13 debtors an opportunity to get those returns filed so they can deal with their tax debts in the chapter 13 case, but there are deadlines to be met and consequences for failure to comply. Until all tax returns for the previous four years are filed, the plan cannot be confirmed, and if the returns are not timely filed, the debtor’s case could be dismissed. [More]
Property taxes on real estate in Kentucky constitute a statutory lien on the property. Under state law (KRS Chapter 134), the lien has priority over any other debt on the property. If the property were to be sold, property tax claimants are paid ahead of any mortgages or other liens. How should delinquent property tax claims be treated in a chapter 13 case? Practitioners first need to understand what happens to delinquent property taxes under state law.
When debtors cannot comply with terms of a confirmed plan due to unexpected circumstances, the noncompliance cannot always be fixed by modifying the plan or seeking court approval after the fact. This post is about two cases that were dismissed for reasons you might find surprising (but shouldn’t).
This post briefly discusses the following topics: Amended Federal Rules of Bankruptcy Procedure eff. 12/1/16; Motions to Incur Debt for Purchase of Vehicle; Motions to Compel Debtors to File Notices of Address Changes; and the 2017 Judge Joe Lee Bankruptcy Institute.
Are you adequately and accurately disclosing to your clients and to the court what your fee agreement is for representing debtors in chapter 13 cases in the EDKY? Many attorneys, I fear, are not.
I and my staff attorneys will no longer make representations to the court on behalf of an attorney who cannot or chooses not to appear at a hearing. No more courtesy announcements of continuances, settlements, agreements, withdrawals, or the like for absent attorneys. Read on for alternatives if you cannot appear at a hearing.
Debtors can now make their chapter 13 plan payments in EDKY online (for a fee) through http://www.TFSbillpay.com (“TFS”). Debtors’ attorneys, here is what you need to know about this new service.