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11 U.S.C. § 1222(A)(2)(A): Do You Think The Rain Will Ruin The Rhubarb?: Solutions To The Issues Raining Down On Farmers Attempting To Discharge Post-Petition Taxes Resulting From Bankrupcty, Merrill A. Hanson
Merrill A. Hanson
The Supreme Court should interpret section 1222 of the bankruptcy code broadly enough to discharge farmers’ post-petition income tax debts by considering the effects of the Bankruptcy Abuse Prevention and Consumer Protection Act (“BAPCPA”) as a statement of Congress’s intent with chapter 12. Congress has shown leniency towards farmers’ bankruptcy reorganizations which is inferred by the structure of the code. The utility of reorganization will be undermined if Congress’s intent is ignored because farmers will be forced to convert their chapter 12 reorganizations to chapter 13 reorganizations or chapter 7 liquidations. In other words, farmers’ chapter 12 options will be …