Review case law surrounding this type of tax claim.
As to priority tax claims under Section 507(a)(8), Section 1129(a)(9) provides that the court can confirm a plan only if except to the extent the holder of a particular claim has agreed to a different treatment of such claim, the plan provides that with respect to a claim of a kind specified in section 507(a)(8) of this title, the holder of such claim will receive on account of such claim deferred cash payments, over a period not exceeding six years after the date of assessment of such claim, of a value, as of the effective date of the plan, equal to the allowed amount of such claim. This white paper reviews why the emphasis is on six years from the date of assessment of the taxes, not six years from the date of the bankruptcy filing or the date of confirmation of the plan, a mistake commonly made by debtors’ counsel.
Agenda
Faculty
Dale Baringer
THE BARINGER LAW FIRM II, L.L.C.
- Has over 38 years of experience in the practice of law
- He is certified by the Louisiana State Bar Association as a specialist in the field of taxation
- Areas of emphasis in practice are in the fields of tax law (planning, business transactions, dispute resolution and tax litigation), securities law, bankruptcy law (with emphasis on representation of creditors, creditor committees, trustees and Chapter 11 work), corporate law, commercial and business litigation, corporate takeovers, business organizations, personal injury law, professional malpractice, mergers and acquisitions, employment law, ERISA litigation, life/accident and health insurance law, wills, trusts, estate planning, successions and estate administration
- Has trial experience in all federal district courts in Louisiana, many of the Louisiana state district courts, and the U.S. Tax Court
- Serves as owner and manager of Nationwide 1031 Exchange Professionals, L.L.C. and Nationwide E.A.T., L.L.C., which provide services as a like-kind exchange intermediary and exchange accommodation title holder, respectively, for IRC §1031 like-kind exchange transactions
- Frequent presenter of seminar programs in the fields of taxation, bankruptcy, business organizations, trial practice, ethics and professionalism
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