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Bankruptcy and Insolvency Taxation, 4th Edition by Robert Liquerman, Grant W. Newton

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CHAPTER TEN

Tax Procedures and Litigation

§ 10.1 Introduction

§ 10.2 Notice and Filing Requirements

(a) Notice to Governmental Agencies

(b) Local Insolvency Group Function

§ 10.3 Tax Determination

(a) Tax Liability

(i) S Corporations and Partnerships

(ii) Previously Determined Taxes

(b) Proof of Claim

(i) Filing Requirements

(ii) Timely Filed Proof of Claim

(iii) Amended Proof of Claim

(iv) Failure to Respond to Objection

(v) Proper Notice

(vi) Priority Taxes

(vii) Burden of Proof

(c) Tax Refund

(d) Determination of Unpaid Tax Liability

(e) Determination of Tax Aspects of a Plan

(i) Chapter 12

(ii) Other Plan Issues

(f) Effective Date

(g) Dismissal of Petition

(h) Tax Impact of Trusts Created in Chapter 11

(i) Tax Penalty in Bankruptcy Cases

(j) Effect of the Automatic Stay

(k) Tax Offset

(l) Assignment of Tax Refunds

(m) Waiver of Sovereign Immunity

(n) Offers in Compromise

(o) Impact of Settlement

§ 10.4 Bankruptcy Courts

(a) Jurisdiction

(b) Awarding Attorneys’ Fees

(c) Sole Agency Rule

(d) Tax Avoidance

§ 10.5 Minimization of Tax and Related Payments

(a) Estimated Taxes

(b) Prior-Year Taxes

(c) Pension Funding Requirements

§ 10.1 INTRODUCTION

The objective of this chapter and the next is to discuss the aspects of bankruptcy taxation that present special problems associated with the filing of tax returns and the payment and assessment of tax. This chapter contains a review of procedures for filing returns and determining taxes and the jurisdiction of the bankruptcy court.

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