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Self-Paced Online

Tax Issues in Bankruptcy: Nuts and Bolts for All Practitioners (Part 1 of 2)

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Date Published

December 17, 2020


San Diego County Bar Association


Tax Law


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It is no doubt that the concept of a bankruptcy filing by a prospective client raises numerous complicated and emotional issues. Add tax problems to the mix, and the result is a very complicated matter that is not for the faint of heart. This program is designed to provide a general overview of common issues that arise in a bankruptcy case involving taxes and tax claims, including:

What taxes can be discharged in bankruptcy
The lookback window for when taxes may be discharged
Payroll tax and IRS position on payroll taxes
Civil Penalty Responsible person taxes
Traps for the unwary
How to advise clients wanting to discharge taxes in bankruptcy.

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Laura L. Buckley
Partner - Higgs Fletcher & Mack

Ms. Buckley specializes in cost-effective resolution of tax controversies before the Internal Revenue Service and state and... Read More

Richard Charles Grosenick
Attorney - IRS Office of the Chief Counsel

Retired in 2020 – formerly an attorney with the Office of the Chief Counsel – Internal Revenue Service working for the Small... Read More

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Program Titles and Supporting Materials

This program contains the following components:

Nuts and Bolts for All Practitioners (Part 1 of 2) - Video
Nuts and Bolts for All Practitioners (Part 1 of 2) - Paper
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If applicable, you may obtain credit in multiple jurisdictions simultaneously for this program (see pending/approved list below). If electing credit for this program, registrants in jurisdictions not listed below will receive a Certificate of Completion that may or may not meet credit requirements in other jurisdictions. Where applicable, credit will be only awarded to a paid registrant completing all the requirements of the program as determined by the selected accreditation authority.

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How to Attend

Join the self-paced program from your office, home, or hotel room using a computer and high speed internet connection. You may start and stop the program at your convenience, continue where you left off, and review supporting materials as often as you like. Please note: Internet Explorer is no longer a supported browser. We recommend using Google Chrome, Mozilla Firefox or Safari for best results.

Technical Requirements
You may access this course on a computer or mobile device with high speed internet (iPhones require iOS 10 or higher). Recommended browsers are Google Chrome or Mozilla Firefox.

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