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Bankruptcy Officials Vs. The Internal Revenue Service: A Federal House Divided Against Itself, Craig J. Langstraat, Mark S. Aquadro
Bankruptcy Officials Vs. The Internal Revenue Service: A Federal House Divided Against Itself, Craig J. Langstraat, Mark S. Aquadro
Akron Tax Journal
This article will discuss several current areas of dispute between bankruptcy officials; i.e., trustees and judges, and the Internal Revenue Service ("IRS") as evidenced by litigation in the U.S. Supreme Court and certain federal circuit courts of appeal. A policy resolution to the numerous conflicts will be suggested along with specific statutory modifications to alleviate the costly burden of continued future litigation.