TOLLING EVENTS IN TAX DISCHARGE
appears on the taxpayer’s IRS “Account
Transcript” as either code “150,” “290,”
or “300.”
5
This section starts out
addressing an issue totally unrelated
to tolling; Congress just closed its eyes
and threw the tolling language in, and it
stuck in subparagraph “G.”
6
What, exactly, constitutes
“pending” is sometimes obscure? King,
¶ 2.9(d)(1)(iii).
7
See the “hanging” paragraph
inserted into the code as part of the
2005 Bankruptcy Abuse Prevention
and Consumer Protection Act, to wit,
11 U.S.C. § 507(a)(8)(G), referencing §
507(a)(8)(i) and (ii).
8
U.S. v. Dental Care Assoc
(E.D.Wash 2016)
9
In re Tubman 364 B.R. 574
(Bankr.Md. 2007), In re Burnette,
(Bankr. E.D.N.C. 2009);
10
CDP appeal may also be
requested in the case of a notice of
lien; 26 USC § 6320.
11
26 U.S.C. § 6330(a) and (b).
Lastra v. United States, (Bankr.N.M.
2012).
1