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Tolling of the Tax Lookback Period for Discharge of Tax Debt in Bankruptcy

In Bankruptcy, tolling by Jason Freeman and Katie ManworrenLeave a Comment

The recently-decided case of Tenholder v. United States addresses how certain actions on behalf of a taxpayer to prevent collection of an unpaid tax can impact the taxpayer in unexpected ways. The case discusses the tolling of the three-year statutory lookback period for purposes of discharging debt in bankruptcy because the taxpayer filed a request for a collection due process (CDP) …