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I filed ch 7 in Feb. I have a new tax bill IRS, in june. I

 
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I filed ch 7 in Feb. I have a new tax bill IRS, in june. I know the new 2011 tax bill is not dischargeable..... Question, since I'm not yet discharged, is the IRS stayed from this new tax liability collection activity, until after my discharge? They are a stayed creditor om older tax bill.. Thanks

 

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Country relating to Question: United States
State (if USA): Colorado

Already Tried:
New issue. Nothing yet

Submitted: 282 days and 1 hours ago.
Category: Legal
Value: $30
Status: CLOSED
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Expert:  BizAttorney replied 281 days and 22 hours ago.


BizAttorney :

Good evening! I can help you out with your legal question tonight. No, the IRS usually will send a representative to the 341 meeting of creditors and talk to you about repaying them. Have you had your 341 meeting yet? They are not the typical creditor and can contact you regarding the debts owed to them. They aren't stayed as the other creditors are.

BizAttorney :

34.3.1.1.6 (08-11-2004)
Tax Claims in Bankruptcy

  1. Responsibility for the timely filing of the Service’s proof of claim rests with the Insolvency office covering the jurisdiction where the bankruptcy proceeding is filed. See IRM 25.17.1.3(10).

  2. Information regarding forms to file, types of claims, classification of priorities of claims, criteria for filing amended claims, and additional guidance regarding the proof of claim filing process can be found at IRM 25.17.6, Proof of Claim.

BizAttorney :

Technically there is a stay with regards XX XXX IRS, but it is much easier to get that stay lifted and field counsel can still ask the debtor questions and work with the debtors outside of the 341 hearing.

Customer : not an
BizAttorney :

I'm sorry, can you please retype what you last stated? "Not an" is what came through.

Customer : Not answering the question...... I just received a noticed of levie on 2011 taxes, filed after my ch 7 filing. Can they do that.? IRS did not attend my 341, have not asked judge to lift stay, have not visited me, and we are not discharged. So, can they levie ? Thanks
BizAttorney :

Has your Chapter 7 already been discharged and was your 2011 taxes owed/return included in your petition?

Customer : We are not discharged. 2011 return was not in bk cpetition.... Wasn't due yet when we filed.
BizAttorney :

I see, so your bankruptcy has not been discharged, but your 341 meeting has already occurred, correct?

BizAttorney :

The IRS can levy your taxes while you are in bankruptcy, but you can also negotiate with them. This is the information the IRS puts out on levies and how they do them if that helps.

BizAttorney :

http://www.irs.gov/businesses/small/article/0,,id=108341,00.html

BizAttorney :

The IRS is not the typical creditor and is really the only entity that has different rules.

BizAttorney :

If the levy was in place before the bankruptcy, then filing bk will stop them levy.

BizAttorney :

Bankruptcy takes away IRS discretion in releasing a levy or seizure – Section 362(a) of the bankruptcy code requires it. In most cases, after a bankruptcy has been filed, a levy or seizure should be released within 24 hours. Bankruptcy also prevents the IRS from filing Federal tax liens.

BizAttorney :

I am going to opt out and give another expert a chance to look at this though as I'm not completely sure I understand your facts.

Customer : Thanks

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Expert:  cfortunato replied 281 days and 12 hours ago.

Hi - my name is XXXXX XXXXX X'm a Bankruptcy attorney here to assist you.

Since the liability for this tax debt arose after your Bankruptcy was filed, your Bankruptcy does not prevent the IRS from trying to collect this debt. However, while your Bankruptcy is in progress, the IRS is "stayed" from placing liens on any property that belongs to the Bankruptcy estate - which is essentially any assets or property you had at the time your Bankruptcy was filed. Bankruptcy Stat. 362(a)(4).

I think this is what you wanted to know. If not, please let me know.

Thank you.

Customer replied 281 days and 11 hours ago.

So, the IRS in fact, CAN file a levy on the 2011 return, which was filed after the Bk 7 filing date -but they are stayed on any tax bills due before filing, as those are in the Bk estate?

Accepted Answer

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Expert:  cfortunato replied 281 days and 11 hours ago.

The IRS can file a levy for the 2011 return on any assets that are not part of the Bankruptcy estate only. They cannot place a lien on any property that is part of the Bankruptcy estate.

However, the IRS is stayed from collection activity for any of its debts that were included in your Bankruptcy (for tax bills that were due before filing).

Expert TypeAttorney
Category: Legal
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Answered: 7/6/2012

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Customer replied 281 days and 11 hours ago.

Go it. Thanks much !

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Expert:  cfortunato replied 281 days and 11 hours ago.

You're welcome! And thank you for accepting my answer!

 
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