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Where is Hatfield When We Need Him: McCoy case limits discharge of taxes. Or, does it? (Recording)
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Member Price$25.00
Non-Member Price$50.00
Merchandise Description

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.

Featured Presenters:

Morgan D. King           
King, King & King
Pleasanton, CA  
Ken Weil
Law Office of Kenneth C. Weil
Seattle, WA

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REMINDER: CLE administration is not available for this program.

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