Where is Hatfield When We Need Him: The McCoy case limits discharge of taxes. Or, does it?
(RECORDING) THURSDAY, March 27, 2014 - 3:00pm EST, 12:00pm PST
This webinar covered the basics of what tax debts can be discharged and then turn to the implications of the Fifth Circuit decision in McCoy. The Fifth Circuit held that a late-filed tax return is not a “return” for purposes of dischargeability under Bankruptcy Code § 523(a) because of language in the hanging paragraph of that subsection. Under the McCoy analysis, taxes on a late-filed return can never be discharged. Some lower court decisions have followed McCoy, while others have rejected it. The webinar will cover strategies available to debtors’ counsel, including good arguments that can be made against following McCoy. Learn about current issues concerning discharge of tax debts from two experts in both tax and bankruptcy law.
About Our Sponsor: USI Affinity understands that your reputation and assets are the foundation of your firm's success. As the endorsed insurance administrator for more than 30 bar associations nationwide, USI Affinity offer a variety of top quality insurance programs tailored to the unique needs of attorneys. Our reputation and market position provide the necessary leverage to ensure advantages in quality coverage, unparalleled service, and competitive rates.
As a full service administrator, USI Affinity has the experience and expertise to provide customers with a range of services including:
• Underwriting strength and dependability
• Risk management
• Product development and marketing
• Competitive pricing
• Policy Issuance
• Consistently high financial ratings, including top scores for claims-paying
• High level of customer satisfaction
USI Affinity is a strategic partner of NACBA and has been handling the insurance needs of the Association and its members for many years.
Please Note: The sponsor of the webinar will receive a list of email addresses of registrants in appreciation of sponsoring the webinar and helping keep prices low. If you have a specific email address you wish to register for this list, please email it to Zach Manifold at zach.manifold@NACBA.org. Thank you!
REMINDER: CLE administration is not available for this program.
Once you have purchased this Webinar, you will receive further instructions (by email) on how to access the proceedings.
All customers who purchase this Webinar will have access to the recording of the live webinar on www.NACBA.org once it has been posted.
Once purchased, webinars cannot be refunded.
In most cases, potential issues can be avoided by testing your computer ahead of time. You can test your computer to make sure it is good-to-go at http://support.citrixonline.com/en_US/Webinar/help_files/G2W060001?title=Test+Your+Connection+before+Your+Session%7D
Prior to purchasing a Webinar please visit the Citrix GoToWebinar support page at http://support.citrixonline.com/Webinar. Most technical glitches can be traced to your company’s firewalls, security settings, or other network issues. The NACBA Staff is available to assist you in addressing these technical issues before the day of the webinar.
If technical failure at the purchaser’s home or workplace prevents access to the live webinar, the purchaser will be given access to a recording with all related documents/materials.
If the technical failure is the fault of our service provider and the event does not go on as planned, you will be given access to the webinar recording with all related documents/materials and given a credit to attend a future webinar.