This article will discuss several current areas of dispute between bankruptcy officials; i.e., trustees and judges, and the Internal Revenue Service ("IRS") as evidenced by litigation in the U.S. Supreme Court and certain federal circuit courts of appeal. A policy resolution to the numerous conflicts will be suggested along with specific statutory modifications to alleviate the costly burden of continued future litigation.
Langstraat, Craig J. and Aquadro, Mark S.
"Bankruptcy Officials vs. The Internal Revenue Service: A Federal House Divided Against Itself,"
Akron Tax Journal: Vol. 8
, Article 5.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol8/iss1/5