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.

 

Author: Kent Anderson, Esq.

20 Dec How Long Can The IRS Collect From Me?

How Long Can The IRS Collect Tax?Bankruptcy is not always the best way to get rid of federal tax debt. Given enough time, the tax may just go away. The IRS is given 10 years from the date the tax is assessed to collect in most cases by 26 USC §6502, a section of the Internal Revenue Code. The date after which the tax can no longer be collected is called the "Collection StatuteExpiration Date" or "CSED" for short in IRS lingo. However, there are many things that cangive the IRS more time to collect the tax. Under most circumstances, when the IRS collection officers are prevented from taking action to collect an overdue tax, the collection time is extended by the amount of time they can't collect plus some extra time to restart their collection work. Federal law prevents the IRS from using its powers to forcibly collect unpaid tax when an Offer in Compromise is pending and for an additional 30 days after the offer has been rejected if it was unsuccessful. Likewise, if a taxpayer has appealed a decision by the IRS to collect the taxby levy or siezure, the time that is taken to review the appeal, plus 30 days is added to the collection period and the CSED is extended. Both of these extension rules are contained in 26 USC §6331.
Read More

17 Jul Attorney General Won’t Oppose Same-Sex Bankruptcy

Can they file a joint Bankruptcy?Married couples can file a joint petition in bankruptcy for a single filing fee. Consolidation of cases for married couples saves administrative cost, attorney fees, and can promote domestic harmony. This benefit has, until recently, been denied by some courts for same sex married couples. The United States Department of Justice has announced that it would stop opposing same-sex bankruptcies if the couple is legally married. It is a branch of the Justice Department called the "US Trustee" that represents the administrative branch of government in all bankruptcy cases. This change of policy comes as same-sex bankruptcies have been gaining traction in some districts. It can be seen as another indication the Obama administration will no longer defend the Defense of Marriage Act (DOMA). But what does that mean for same-sex couples looking to petition for bankruptcy jointly?
Read More