Consumer Bankruptcy Journal Fall 2016 - Page 29

CLAWBACK PERIODS 22 . As cited in U.S. v Summerlin, 310 U.S.413, 416 (1940) 23 . Wagner v Ultima Homes, Inc. (In re Vaughn Co., Realtors), 498 B.R. 297, 304 (Bankr. D.N.M. 2013) 24 . Wagner at 305. 25 . Wagner at 305 citing In re Solomon, 299 B.R. 626, 632 (BAP 10th Cir. 2003) 26 . The SBA is also known to file claims. 27 . In re Pfister, 2012 Bankr. LEXIS 1456, 2012 W.L. 114454 at *5 (Bankr. D.S.C. Apr. 4, 2012), Ebner v. Kaiser (In re Kaiser), 525 B.R. 697 (Bankr. N.D. Ill. 2014) 28 . In re Porter, 209 Bankr. LEXIS 1119, 2009 W.L. at 902662 (Bankr. D.S.C. March 13, 2009), 29 . In re G-I Holdings, Inc. 313 B.R. 612, 635 (Bankr. D.N. June 3, 2004) 30 . See 11 U.S.C. ‘ 548(a) 31 . Some states have fraudulent transfer limitations periods exceeding four years. 32 . See 26 U.S.C. ‘ 6502(a)(1) 33 . See 26 U.S.C. 6502(a)(2) 34 . See Alberts v. HCA, Inc. (In re Greater Southeast Community Hosp. Corp. I, 365 B.R. 293, 301‑304 (Bankr. D. D.C. 2006), United States v. Krause (In re Krause), 2007 Bankr. LEXIS 4068 (Bankr. Kansas 2007) 35 . AThere is a split of authority on whether a trustee can step into the shoes of the IRS under ‘544(b) and utilize the IRS tenyear collection window. Several court