Taxes in Bankruptcy 2018

Tax Discharge: Basic & Advanced Bankruptcy Solutions
Including 2018 Tax Reform Implications
CLE Accredited
Available On Demand in NACBA Store.

This is not your grandfather’s tax and bankruptcy workshop. Join our expert panelists who will discuss new issues, cases and methods to address tax debt. From general discharging taxes in bankruptcy to automatic stays to tax case law and statutory updates to phantom real property gains and cancellation of debt income, this is exactly the type of CLE accredited seminar that can help expand one’s practice considerably! The panelists will present new information impacting your bankruptcy practice and cutting-edge case law not discussed or outlined at previous NACBA conventions or webinars. Establish a niche for yourself as a bankruptcy tax attorney.


This workshop was accredited for continuing legal education credits. State approval and number of credits will be posted/ updated to this page as approvals are received. Attendees will receive certificate of completion. See updated CLE Credit Approval List HERE.


This webinar is available on-demand via purchase in the NACBA online store.

  • NACBA Member Fee: $219
  • Non Member Fee: $399

Includes: Materials, CLE Credits, Certificate of Completion and Unlimited Viewing.

Available On Demand in NACBA Store.



Part One

  1. Bankruptcy Basics Quick Review
    1. Timelines and rules to discharge taxes
  2. Discharge of penalties in bankruptcy
    1. Identifying penalties vs. taxes
      1. In re Parrish, 583 B.R. 873, 874 (Bankr. E.D.N.C. 2018)
      2. In re Cespedes, 393 B.R. 403, 404 (Bankr. E.D.N.C. 2008)
    2. How to discharge them
  • How to get the IRS to take the automatic stay seriously
    1. This section will discuss service, notice and dealing with the IRS and sanctions if they fail to comply.

Part Two

  1. IRS claims in bankruptcy
    1. What are objectionable and how to object to them?
    2. Use of Section 505(a) to litigate tax in bankruptcy.
  2. Tax case law and statutory updates affecting bankruptcy practice
    1. Reducing to judgment an IRS tax lien
    2. McCoy and progeny regarding
    3. Tax law changes on deduction for attorney’s fees awarded in consumer fee shifting cases
  3. How to deal with liens on excluded assets
  4. Treatment of tax liens
    1. Real tax estate deeds and preferences
    2. Treatment of real property tax liens
    3. Phantom Real Property Gains and Cancellation of Debt Income
      1. Real property tax bombs
      2. Pros and cons of cancellation of debt income and capital gain
      3. Capital gains: the amount realized
      4. Sales v. surrenders
      5. Cancellation of debt income – why, who, what, and when
      6. Effect of state anti-deficiency laws
      7. Cancellation of debt exclusions – 26 U.S.C. § 108
      8. Understanding forms 1099-A and 1099-C
      9. Form 982
      10. Timing of filing the bankruptcy case


Once purchased, webinars cannot be refunded.

If technical failure at the purchaser’s home or workplace prevents access to the live webinar, the purchaser will be given access to a recording with all related documents/materials.

If the technical failure is the fault of our service provider and the event does not go on as planned, you will be given access to the webinar recording with all related documents/materials and given a credit to attend a future webinar.


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  • Click My Classroom
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  • Under On-Demand Programs they should see the course.
  • Click on course, click “View Now”
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