January 31, 2015 – Applying Criminal Tax Concepts in Bankruptcy Court

taylorlaw | 11/29/2014

A. Lavar Taylor will be speaking at the ABA Section of Taxation 2015 Midyear Meeting, Houston, Texas (January 29-31, 2015).

Mr. Taylor will be a panelist on the program of “Applying Criminal Tax Concepts in Bankruptcy Court”. This panel will discuss the developing split of authority related to whether a debtor who has invested in a tax shelter should be denied a discharge because his conduct constituted a willful attempt to evade taxes. The panel will also look at developing case law relating to whether taxes reported on a return filed after the IRS makes a 6020(b) “SFR” adjustment can be discharged, or whether such late returns should not be treated as tax returns for purposes of determining the availability of discharge in bankruptcy.