Couple's Actions Precluded Tax Debt from Being Discharged in Bankruptcy:

In Faulk v. Comm'r, T.C. Summary 2017-92, the Tax Court upheld an IRS determination to proceed with a collection action against a couple who had argued that their 2006 tax debt had been discharged in bankruptcy. In reachin...

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Bankruptcy Court Holds S Corporation Status Is Not Property for Bankruptcy Purposes

A bankruptcy court, in a case of first impression in the Fourth Circuit, held that a Chapter 11 debtor's S corporation status was not property for bankruptcy purposes and that the shareholders' prepetition revoca...

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