2024 Articles

The Tax Code and Bankruptcy Code Collide: Navigating the Maze of IRS Income Tax Dischargeability in Chapter 7 Bankruptcy By Robert V. Schaller March 2024 In the ever-evolving landscape of bankruptcy law, the dischargeability of IRS back taxes via Chapter 7 bankruptcy remains a beacon of hope for many grappling with financial burdens.

U.S. Supreme Court to Decide Whether 2017 Mandatory Repatriation Tax Is Constitutional and Satisfies Due Process in Moore v. United States By Sandra D. Mertens March 2024 The Tax Cuts and Jobs Act of 2017 significantly changed portions of the U.S. tax code, including adding the Mandatory Repatriation Tax, which imposes tax on certain U.S. shareholders of foreign corporations.