Tax Law Blog
Posts from April 2013.
Bankruptcy statute 11 USC §524(a) prohibits the collection of debts that are discharged in a bankruptcy case. However, this does not apply to nondischargeable debts, which can be collected after a debtor receives a discharge, but not during a pending bankruptcy when the automatic stay under 11 USC §362 is in effect.
Dischargeability of personal property taxes varies on the type of bankruptcy case (or chapter). In a Chapter 7, unsecured priority personal property taxes are nondischargeable if:
