Q & A FOR TAX PROFESSIONALS!

Picture of Attorney Robert SchallerWelcome! I am Robert Schaller and I practice bankruptcy law with an emphasis on tax dischargeability. My goal is to help tax professionals better represent their clients.  This site provides bankruptcy guidance to tax professionals battling with the impact of bankruptcy law issues upon their practice. There are times when all tax attorneys/CPAs/accountants and other professionals need inter-disciplinary support from counsel who practice in different substantive areas.  No charge for discussing your issues; all I ask is that you add me to your client referral list of skilled bankruptcy attorneys.

Bankruptcy: Why your neighbor had to file

Bankruptcy: Why your neighbor had to file

I have practiced law for nearly 30 years and concentrate my practice in bankruptcy law.  I published the bankruptcy book to your right, which is available for purchase on iTunes, Barnes & Nobles, and amazon.com. You can refer a prospective client to me by clicking CLIENT REFERRAL.  Finally, please contact me through the CONTACT FORM BELOW if I can be of help to you with your bankruptcy questions or visit my website at www.SchallerLawFirm.com. It would be a privilege.

Thank you.
Bob
Attorney Robert Schaller
Bob’s curriculum vitae

6-Part Test: Law Relating to the Discharge of Income Taxes

Section 523 of the Code provides exceptions to the general discharge order entered pursuant to Section 727 (Chapter 7) or Section 1328 (Chapter 13). Section 523(a)(1) does not discharge a taxpayer from income tax debt if the taxpayer violates any of the following 6-part test:

The six-part test examines the taxpayer’s actions—

  1. Taxpayer filed a fraudulent tax return;
  2. Taxpayer willfully attempted to evade the payment of taxes or the government’s collection of the tax debt;
  3. Taxpayer failed to file a tax return;
  4. Taxpayer filed an untimely tax return less than two (2) years before the bankruptcy case was filed;
  5. Government assessed the income tax less than 240 days before the bankruptcy case was filed; and
  6. The tax return due date was less than three (3) years before the bankruptcy case was filed.

Disclaimer:
This web site contains general information only and cannot be construed as offering legal advice. As such, no legal action should be taken as a result of reviewing this website, except contacting Attorney Robert Schaller. No attorney-client relationship shall exist until a separate “engagement” agreement is prepared by Attorney Schaller and signed by the prospective client setting forth the specific scope of the engagement.

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