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About the Course
Introduction
This CLE webinar will offer guidance to attorneys representing debtors for managing, reducing, or eliminating tax liabilities through bankruptcy. The panel will address how bankruptcy may help both individuals and small businesses with tax obligations. The program will also be of interest to creditors' counsel who may benefit from reducing or eliminating priority claims.
Description
How taxes and tax liens are treated in bankruptcy and what types of tax debts are eligible for discharge are typically misunderstood, anxiety-inducing topics. But understanding these issues is critical because even if tax debt cannot be discharged, it can often be significantly reduced or managed in a way that provides a measure of relief.
To advise a client with serious tax issues, a bankruptcy attorney needs to evaluate the situation, understand the best options, and create a strategy for working through these matters. Counsel need to know the right questions to ask to get relevant information and documents. Discharging tax debts through bankruptcy may require carefully timing the bankruptcy to fit within the "3-2-240 Rule."
Listen as our panel of bankruptcy practitioners outlines how tax debts can be cleared or managed in bankruptcy.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Live Online
On Demand
Date + Time
- event
Wednesday, March 11, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Overview of tax priorities in bankruptcy
II. Treatment of tax liens vs. tax debt
III. Requirements for discharging tax debt in Chapters 7, 13, or 11 (including Sub. V)
IV. Pre-filing planning
V. Strategies for dealing with partially discharged tax debt
The panel will discuss these and other important questions:
- Are state income taxes or property taxes affected?
- What is the effect of a substitute for return being filed?
- How can the IRS be prevented from setting off tax refunds?
- What is the bankruptcy court's jurisdiction over tax determinations?
The following has evaluated to null or missing:
==> barbriRedisCacheAPI.get("barbripass", productId) [in template "20096#20121#2885355" at line 5, column 77]
----
Tip: If the failing expression is known to legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing</#if>. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)??
----
----
FTL stack trace ("~" means nesting-related):
- Failed at: response = barbriRedisCacheAPI.get("b... [in template "20096#20121#2885355" at line 5, column 66]
---- 1<#assign productId = ''/> 2 <#if (productID.getData())?? && productID.getData()?has_content> 3 <#assign productId = productID.getData() /> 4 </#if> 5 <#assign response = barbriRedisCacheAPI.get("barbripass", productId) 6 json = jsonFactoryUtil.createJSONObject(response) 7 /> 8 9 <div class="card"> 10 <div class="card-body"> 11 <div class="row justify-content-between align-items-center"> 12 <div class="col-auto col-sm-auto"> 13 <div class="btn cle_btn" id="modalPassShortName"><#if (passName.getData())??>${passName.getData()}</#if></div> 14 </div> 15 <div class="col-auto col-sm-auto pl-lg-0"> 16 <span class="sale-price" id="modalPassPrice">$${json.pricebook?replace(",", "")?number?string("#,##0.00")}</span> 17 </div> 18 </div> 19 <div class="small_heading_area" id="modalPassFullName"><#if (title.getData())??>${title.getData()}</#if></div> 20 <p><#if (unlimitedText.getData())??>${unlimitedText.getData()}</#if>:</p> 21 <ul class="common-list disc_list paddNone"> 22 <#if (benefits.getData())??> 23 ${benefits.getData()} 24</#if> 25 </ul> 26 </div> 27 <div class="btn-float"> 28 <div class="premium-cle-pass cart-item"> 29 <input type="hidden" class="product-id" value="${productId}"> 30 <input type="hidden" class="product-name" value="${json.name}"> 31 <input type="hidden" class="pass-value" value="${passName.getData()}"> 32 <input type="hidden" class="product-price" value="${json.pricebook}"> 33 <input type="hidden" class="passAccessLengthMonths" value="${json.passAccessLengthMonths}"> 34 <input type="hidden" class="product-pass" value="family"> 35 <input type="hidden" class="product-expireDate" value=""> 36 37 <button 38 class="btn pc_theme_btn btn-primary btn_maxwidth_xxl_large add-to-cart" 39 aria-label="Buy Now" 40 data-redirect-checkout="true" 41 > 42 <span class="material-symbols-rounded"> shopping_cart </span> 43 Buy Now 44 </button> 45 </div> 46 </div> 47 </div> 48 49 <script> 50$(document).on('click', '.add-to-cart', function () { 51 let monthsToAdd = parseInt($(".passAccessLengthMonths").val()); 52 let currentDate = new Date(); 53 let futureDate = new Date(currentDate); 54 // Add months dynamically 55 futureDate.setMonth(futureDate.getMonth() + monthsToAdd); 56 57 // Handle overflow (e.g., Jan 31 + 1 month) 58 if (futureDate.getDate() !== currentDate.getDate()) { 59 futureDate.setDate(0); // last day of previous month 60 } 61 62 // Format as MM/DD/YYYY 63 function formatDateMMDDYYYY(date) { 64 let mm = String(date.getMonth() + 1).padStart(2, '0'); 65 let dd = String(date.getDate()).padStart(2, '0'); 66 let yyyy = date.getFullYear(); 67 return mm + '/' + dd + '/' + yyyy; 68 } 69 $(".product-expireDate").val(formatDateMMDDYYYY(futureDate)); 70 71 // Then close the modal 72 $('.single_option').modal('hide'); 73 }); 74</script> The following has evaluated to null or missing:
==> barbriRedisCacheAPI.get("barbripass", productId) [in template "20096#20121#2885355" at line 5, column 77]
----
Tip: If the failing expression is known to legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing</#if>. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)??
----
----
FTL stack trace ("~" means nesting-related):
- Failed at: response = barbriRedisCacheAPI.get("b... [in template "20096#20121#2885355" at line 5, column 66]
---- 1<#assign productId = ''/> 2 <#if (productID.getData())?? && productID.getData()?has_content> 3 <#assign productId = productID.getData() /> 4 </#if> 5 <#assign response = barbriRedisCacheAPI.get("barbripass", productId) 6 json = jsonFactoryUtil.createJSONObject(response) 7 /> 8 9 <div class="card"> 10 <div class="card-body"> 11 <div class="row justify-content-between align-items-center"> 12 <div class="col-auto col-sm-auto"> 13 <div class="btn cle_btn" id="modalPassShortName"><#if (passName.getData())??>${passName.getData()}</#if></div> 14 </div> 15 <div class="col-auto col-sm-auto pl-lg-0"> 16 <span class="sale-price" id="modalPassPrice">$${json.pricebook?replace(",", "")?number?string("#,##0.00")}</span> 17 </div> 18 </div> 19 <div class="small_heading_area" id="modalPassFullName"><#if (title.getData())??>${title.getData()}</#if></div> 20 <p><#if (unlimitedText.getData())??>${unlimitedText.getData()}</#if>:</p> 21 <ul class="common-list disc_list paddNone"> 22 <#if (benefits.getData())??> 23 ${benefits.getData()} 24</#if> 25 </ul> 26 </div> 27 <div class="btn-float"> 28 <div class="premium-cle-pass cart-item"> 29 <input type="hidden" class="product-id" value="${productId}"> 30 <input type="hidden" class="product-name" value="${json.name}"> 31 <input type="hidden" class="pass-value" value="${passName.getData()}"> 32 <input type="hidden" class="product-price" value="${json.pricebook}"> 33 <input type="hidden" class="passAccessLengthMonths" value="${json.passAccessLengthMonths}"> 34 <input type="hidden" class="product-pass" value="family"> 35 <input type="hidden" class="product-expireDate" value=""> 36 37 <button 38 class="btn pc_theme_btn btn-primary btn_maxwidth_xxl_large add-to-cart" 39 aria-label="Buy Now" 40 data-redirect-checkout="true" 41 > 42 <span class="material-symbols-rounded"> shopping_cart </span> 43 Buy Now 44 </button> 45 </div> 46 </div> 47 </div> 48 49 <script> 50$(document).on('click', '.add-to-cart', function () { 51 let monthsToAdd = parseInt($(".passAccessLengthMonths").val()); 52 let currentDate = new Date(); 53 let futureDate = new Date(currentDate); 54 // Add months dynamically 55 futureDate.setMonth(futureDate.getMonth() + monthsToAdd); 56 57 // Handle overflow (e.g., Jan 31 + 1 month) 58 if (futureDate.getDate() !== currentDate.getDate()) { 59 futureDate.setDate(0); // last day of previous month 60 } 61 62 // Format as MM/DD/YYYY 63 function formatDateMMDDYYYY(date) { 64 let mm = String(date.getMonth() + 1).padStart(2, '0'); 65 let dd = String(date.getDate()).padStart(2, '0'); 66 let yyyy = date.getFullYear(); 67 return mm + '/' + dd + '/' + yyyy; 68 } 69 $(".product-expireDate").val(formatDateMMDDYYYY(futureDate)); 70 71 // Then close the modal 72 $('.single_option').modal('hide'); 73 }); 74</script> The following has evaluated to null or missing:
==> barbriRedisCacheAPI.get("barbripass", productId) [in template "20096#20121#2885355" at line 5, column 77]
----
Tip: If the failing expression is known to legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing</#if>. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)??
----
----
FTL stack trace ("~" means nesting-related):
- Failed at: response = barbriRedisCacheAPI.get("b... [in template "20096#20121#2885355" at line 5, column 66]
---- 1<#assign productId = ''/> 2 <#if (productID.getData())?? && productID.getData()?has_content> 3 <#assign productId = productID.getData() /> 4 </#if> 5 <#assign response = barbriRedisCacheAPI.get("barbripass", productId) 6 json = jsonFactoryUtil.createJSONObject(response) 7 /> 8 9 <div class="card"> 10 <div class="card-body"> 11 <div class="row justify-content-between align-items-center"> 12 <div class="col-auto col-sm-auto"> 13 <div class="btn cle_btn" id="modalPassShortName"><#if (passName.getData())??>${passName.getData()}</#if></div> 14 </div> 15 <div class="col-auto col-sm-auto pl-lg-0"> 16 <span class="sale-price" id="modalPassPrice">$${json.pricebook?replace(",", "")?number?string("#,##0.00")}</span> 17 </div> 18 </div> 19 <div class="small_heading_area" id="modalPassFullName"><#if (title.getData())??>${title.getData()}</#if></div> 20 <p><#if (unlimitedText.getData())??>${unlimitedText.getData()}</#if>:</p> 21 <ul class="common-list disc_list paddNone"> 22 <#if (benefits.getData())??> 23 ${benefits.getData()} 24</#if> 25 </ul> 26 </div> 27 <div class="btn-float"> 28 <div class="premium-cle-pass cart-item"> 29 <input type="hidden" class="product-id" value="${productId}"> 30 <input type="hidden" class="product-name" value="${json.name}"> 31 <input type="hidden" class="pass-value" value="${passName.getData()}"> 32 <input type="hidden" class="product-price" value="${json.pricebook}"> 33 <input type="hidden" class="passAccessLengthMonths" value="${json.passAccessLengthMonths}"> 34 <input type="hidden" class="product-pass" value="family"> 35 <input type="hidden" class="product-expireDate" value=""> 36 37 <button 38 class="btn pc_theme_btn btn-primary btn_maxwidth_xxl_large add-to-cart" 39 aria-label="Buy Now" 40 data-redirect-checkout="true" 41 > 42 <span class="material-symbols-rounded"> shopping_cart </span> 43 Buy Now 44 </button> 45 </div> 46 </div> 47 </div> 48 49 <script> 50$(document).on('click', '.add-to-cart', function () { 51 let monthsToAdd = parseInt($(".passAccessLengthMonths").val()); 52 let currentDate = new Date(); 53 let futureDate = new Date(currentDate); 54 // Add months dynamically 55 futureDate.setMonth(futureDate.getMonth() + monthsToAdd); 56 57 // Handle overflow (e.g., Jan 31 + 1 month) 58 if (futureDate.getDate() !== currentDate.getDate()) { 59 futureDate.setDate(0); // last day of previous month 60 } 61 62 // Format as MM/DD/YYYY 63 function formatDateMMDDYYYY(date) { 64 let mm = String(date.getMonth() + 1).padStart(2, '0'); 65 let dd = String(date.getDate()).padStart(2, '0'); 66 let yyyy = date.getFullYear(); 67 return mm + '/' + dd + '/' + yyyy; 68 } 69 $(".product-expireDate").val(formatDateMMDDYYYY(futureDate)); 70 71 // Then close the modal 72 $('.single_option').modal('hide'); 73 }); 74</script> The following has evaluated to null or missing:
==> barbriRedisCacheAPI.get("barbripass", productId) [in template "20096#20121#2885355" at line 5, column 77]
----
Tip: If the failing expression is known to legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing</#if>. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)??
----
----
FTL stack trace ("~" means nesting-related):
- Failed at: response = barbriRedisCacheAPI.get("b... [in template "20096#20121#2885355" at line 5, column 66]
---- 1<#assign productId = ''/> 2 <#if (productID.getData())?? && productID.getData()?has_content> 3 <#assign productId = productID.getData() /> 4 </#if> 5 <#assign response = barbriRedisCacheAPI.get("barbripass", productId) 6 json = jsonFactoryUtil.createJSONObject(response) 7 /> 8 9 <div class="card"> 10 <div class="card-body"> 11 <div class="row justify-content-between align-items-center"> 12 <div class="col-auto col-sm-auto"> 13 <div class="btn cle_btn" id="modalPassShortName"><#if (passName.getData())??>${passName.getData()}</#if></div> 14 </div> 15 <div class="col-auto col-sm-auto pl-lg-0"> 16 <span class="sale-price" id="modalPassPrice">$${json.pricebook?replace(",", "")?number?string("#,##0.00")}</span> 17 </div> 18 </div> 19 <div class="small_heading_area" id="modalPassFullName"><#if (title.getData())??>${title.getData()}</#if></div> 20 <p><#if (unlimitedText.getData())??>${unlimitedText.getData()}</#if>:</p> 21 <ul class="common-list disc_list paddNone"> 22 <#if (benefits.getData())??> 23 ${benefits.getData()} 24</#if> 25 </ul> 26 </div> 27 <div class="btn-float"> 28 <div class="premium-cle-pass cart-item"> 29 <input type="hidden" class="product-id" value="${productId}"> 30 <input type="hidden" class="product-name" value="${json.name}"> 31 <input type="hidden" class="pass-value" value="${passName.getData()}"> 32 <input type="hidden" class="product-price" value="${json.pricebook}"> 33 <input type="hidden" class="passAccessLengthMonths" value="${json.passAccessLengthMonths}"> 34 <input type="hidden" class="product-pass" value="family"> 35 <input type="hidden" class="product-expireDate" value=""> 36 37 <button 38 class="btn pc_theme_btn btn-primary btn_maxwidth_xxl_large add-to-cart" 39 aria-label="Buy Now" 40 data-redirect-checkout="true" 41 > 42 <span class="material-symbols-rounded"> shopping_cart </span> 43 Buy Now 44 </button> 45 </div> 46 </div> 47 </div> 48 49 <script> 50$(document).on('click', '.add-to-cart', function () { 51 let monthsToAdd = parseInt($(".passAccessLengthMonths").val()); 52 let currentDate = new Date(); 53 let futureDate = new Date(currentDate); 54 // Add months dynamically 55 futureDate.setMonth(futureDate.getMonth() + monthsToAdd); 56 57 // Handle overflow (e.g., Jan 31 + 1 month) 58 if (futureDate.getDate() !== currentDate.getDate()) { 59 futureDate.setDate(0); // last day of previous month 60 } 61 62 // Format as MM/DD/YYYY 63 function formatDateMMDDYYYY(date) { 64 let mm = String(date.getMonth() + 1).padStart(2, '0'); 65 let dd = String(date.getDate()).padStart(2, '0'); 66 let yyyy = date.getFullYear(); 67 return mm + '/' + dd + '/' + yyyy; 68 } 69 $(".product-expireDate").val(formatDateMMDDYYYY(futureDate)); 70 71 // Then close the modal 72 $('.single_option').modal('hide'); 73 }); 74</script> Related Courses
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