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MCLE - Bankruptcy and Taxes: Pitfalls for the Bankruptcy Practitioner

05/07/2018 4:02 AM | Denise Bashline (Administrator)

Alameda County Bar Association 


 Bankruptcy and Taxes


Bankruptcy and Taxes: Pitfalls for the Bankruptcy Practitioner

This program highlights some of the more nuanced aspects of taxes in the various bankruptcy proceedings. Whereas many bankruptcy-tax courses discuss the basic requirements for tax discharge and priority of payment of certain tax debts in reorganization cases, this course presumes attendees have a basic understanding of tax law in the realm of bankruptcy.

Topics to be discussed include:

  • Issues with tax liens: how secured portions of tax debts are valued in chapter 13 cases, liens that survive bankruptcy discharge, inability of unperfected tax liens to attach to after-acquired property, post-discharge.
  • A primer on proper review of tax transcripts to determine dischargeability and red flags to look out for.
  • Issues with late-filed tax returns, whether before or after an assessment or substitute for return (SFR) is made by the IRS or state tax authority:
    a. How recent and older case law have determined dischargeability based on a latefiled return after an assessment or SFR has been made for any particular tax year;
    b. How IRS handles late-filed returns where no assessment or SFR has been made;
    c. Whether a tax debt for a tax year for which no return was filed or where a return was filed after a SFR can ever be discharged.
  • Dischargeability of non-income taxes including sales tax, self-employment tax, and employer-side payroll taxes.
  • Tax collectability, statutes of limitations for collection, payment plans, non-collectible status, offers in compromise (OIC), and other alternatives to resolving tax debt in the event bankruptcy is not feasible or an effective means to resolve tax debt.


Light lunch provided. If you have dietary restrictions, please plan to bring your own food.



FREE for ACBA Members


$115 for Non Members


Please note: there will be a $10 administrative fee if you cannot make the program, and do not cancel 24 hours in advance. A $10 fee will also be assessed for day-of and walk-in registrations.


If you have trouble registering, please contact the Membership Coordinator at



Bankruptcy and Taxes: Pitfalls for the Bankruptcy Practitioner

Event Information



Alameda County Bar Association



Nathan Borris Esq.


Robert Goldstein


Morgan King



Alameda County Bar Association - New Office
1000 Broadway, Suite 290
Oakland, CA  94607


Phone: 510-302-2222





12:00 PM - 01:30 PM




1.5 HR





San Francisco Paralegal Association • 1 Sansome St., Ste. 3500 • San Francisco, CA 94104-4448 • (415) 946-8935 •