Section Newsletters

Articles From Michael S. Drella

Filing tax return may be nullity when trying to discharge tax debt By Michael J. Chmiel & Michael S. Drella Commercial Banking, Collections, and Bankruptcy, April 1999 One of the largest misconceptions surrounding the dischargability of debt in bankruptcy is the common belief that income tax debts owed to the Internal Revenue Service (the "IRS") or the state equivalent are nondischargeable.

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