Kent Anderson, Esq.

I was admitted to practice in 1978. I am certified as a Consumer Bankruptcy Specialist by the American Board of Certification. I regularly speak on tax and bankruptcy issues at state, regional and national conferences. Years of experience in practice before the Internal Revenue Service and Oregon Department of Revenue have given me the background to resolve a large variety of consumer tax issues.

Tax refunds are a primary vehicle for short term savings in many working class families.  The average tax refund is approximately $3000, a significant amount of money.  Bankruptcy can jeopardize the accumulation for one year or, in the case of a chapter 13 bankruptcy, can eliminate this fund from routine use for years.  How does […]

Exemption laws define the belongings debtors may keep safe from debt collectors, even after bankruptcy. On July 1, 2013, Oregon joined 20 other states in permitting debtors to use the list of federal exemptions provided in 11 USC §522(d) when filing bankruptcy. This will help Oregon debtors protect more of their possessions and obtain a […]

Lawyers practicing in Oregon bankruptcy courts have done their best to protect debtors from home foreclosure. Starting in 2007 and continuing into the foreclosure crisis, bankruptcy judges and trustees worked with debtors to facilitate loan modification or reinstatement of defaulted home loans. Despite these efforts, the bankruptcy court has limited tools available to assist a […]

Overwhelming consumer debt and unpaid tax debt can feel like a one-two  punch. To recover from the consumer debt hit, some consumer debtors must pass a means test and prove they are poor enough to qualify for bankruptcy relief. This can be a problem if household income is above median for the state. But, the […]

“Her entitlement to a discharge in bankruptcy is unquestioned.” She is “destitute” according to Chief Judge Frank H. Easterbrook of the 7th Circuit Court of Appeals in a recent opinion. These are the opening statements that begin a sad story. Despite her extreme circumstances, a 53 year old woman who had not been able to […]

Federal bankruptcy and appeals courts have become confused about what a tax return is for bankruptcy discharge purposes. A recent decision has taken the position that a return is not a return when it is filed late. Thus, income tax does not qualify for discharge in bankruptcy when the tax return is filed after the […]