For bankruptcy cases filed after October 16, 2005, the Bankruptcy Code requires Chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor’s bankruptcy filing. All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). After notice and hearing, the bankruptcy court may extend the period for another 30 days. Failure to timely file the returns can prevent confirmation of a Chapter 13 plan and result in either dismissal of the Chapter 13 case or conversion of the case to a Chapter 7 case.
REPRESENTATION BEFORE THE UNITED STATES TAX COURT By: – Robert E. McKenzie and Jeffry J. Erney and Thomas J. Callahan and Gregory J. Gawlik
This title provides practical advice for practitioners, from initial filing through post-trial decisions and motions. It includes tips on discovery, collection, due process hearings, actions for declaratory relief, trial preparation, and innocent spouse relief. It contains a chapter dedicated to the discussion of partnership proceedings under TEFRA and an appendix containing the current Tax Court Rules.
* Deciding to Litigate in Tax Court
* Tax Court Jurisdiction
* Pretrial Motions
* Pretrial Negotiations
* Trial Preparation and Presentation of Case
* Post-Trial Matters: Briefs, Opinions, Decisions, and Motions
* Partnership Proceedings (TEFRA)
* Special Matters