Government Working Group

No. Proposal Status Date
1 Expanding Deemed Filed Claim Provisions to All Chapters Sumbitted with Tax Issues
105, 106, & 109
2 Amendment of Section 724(b)(2) Alternative 2 as modified 6/97
3 Allocation of Trust Fund Tax Payments Submitted with Tax Advisory Committee Report
4 Improving Notice to Government Not forwarded
5 Section 105; Police & Regulatory Actions Not forwarded
6 Definition of Claim; Injunctive Obligations See Mass Future Claims WG Proposal #1
7 Amendment of Section 362(b)(4) Superseded by Pending Legislation
8 Burden of Proof on Tax Matters Adopted 6/97
9 Repeal of Section 1231(b) Adopted 1/97
10 Mandatory Filing of Tax Returns See Consumer Bankruptcy Proposal and Tax Issue Track 441
11 Nondischargeability of Fraudulent Tax Claims in Chapter 13 See Consumer WG Proposal #3
12 Uniform Payment of Tax Claims under Section 1129(a)(9)(C) See Tax Advisory Committee Report
13 Exception of Tax Refnd Setoffs Under Section 362(a) Adopted 6/97
14 Notice of Federal Tax Audit to State Tax Authorities See Tax Advisory Committee Report
15 Good Faith Prerequisite for Contempt Against Government Unit See Tax Advisory Committee Report
16 Extend Claims Bar Date for Tax Claimants See Tax Advisory Committee Report
17 Specific Notice Requirements for Taxpayers Seeking Expedited Audits ADOPTED
See also Tax Issue
24 Consensus Tax Issues Initial Proposal Circulated -


Memorandum for June 20 Discussion of Police and Regulatory Actions under 11 U.S.C. §§ 362(b)(4) & 105