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NACBA Amicus Project Assists with Brief on Debtor's Right to Seek Determination of Dischargeability of Taxes

Posted: February 01, 2010.

In In re Hinton, No. 09-6920 (N.D. Ill), NACBA assisted Debtor’s counsel in opposing the United States’ motion to dismiss Debtor’s adversary proceeding in which Debtor sought to have his federal tax debt discharged.  After Debtor filed his petition the IRS abated the tax debt without prejudice and maintained that the abatement rendered the issue moot.  Debtor argued that there was still a live case and controversy because Fed. R. Bankr. P. 4007(b) permits a discharge complaint to be filed at any time, the debt still existed, and there was a real threat of future collection efforts.
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