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FEATUREBANKRUPTCY & COMMERCIAL LAW

THE BIG PICTURE

UNITED STATES AGENCIES & TITLE 11

BY SUZANA K. KOCH

PWFCO_logo1.pdf 1 9/8/2016 4:41:05 PM
his is your comprehensive Regardless of the federal agency, Think Rule of Three when serving
and authoritative guide to serving the United States of America the United States — you need to serve
dealing with federal agencies can be a sticky wicket. Read the rules, the Attorney General, the United States
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in bankruptcy cases. Having and always check the Bankruptcy Court Attorney’s Office (that’s where you’ll
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T reviewed the intervening website. Pursuant to Bankruptcy Rule find me),³ and the agency. Many of the
footnote, you know that I couldn’t possibly 5003(e), the Bankruptcy Clerk can post common agency addresses are on the
put together a comprehensive guide. I will a statement designating the mailing Court’s website. There are also additional
do my best to review some of the more addresses for governmental units. We service addresses for tax (serving the Tax
common issues the United States Attorney’s update that list, and we try to keep that Division of the Department of Justice)
Office sees in bankruptcy cases. list organized by agency. and the Department of Education
(depending on what kind of loan). If
you have reviewed your client’s federal
documents, the rules, and the website,
and you’re still stuck for service, you can
always call our office. We do our best to
help get your questions answered.
The Bankruptcy Code has some agency-
specific statutes and rules. The tax statutes
are the easiest example here. The Internal
Revenue Service is easily the bulk of the
federal bankruptcy practice. We respond to
objections to claims and file objections to
plan confirmation in Chapter 13 cases. If
you need tax transcripts to help understand
what money was applied where, we are
not stingy about sharing that information.
The IRS is also good about explaining how
they calculate tolling periods – some of
APPELLATE ADVOCACY the more complicated tax issues I’ve seen
are about tolling. If you have a motion to
Chances are your opponent‘s legal team includes a determine tax liability, my DOJ colleagues
in the Tax Division will handle that, so don’t
certified appellate specialist, yours should too.
be surprised when you have a DC attorney
responding to you. Tax lien priorities are
For over twenty years our firm has been assisting attorneys
with civil, criminal, and administrative appeals and trial court usually pretty straightforward, and the IRS
motion practice across Ohio as well as in the federal system. is generally agreeable on lien priority issues.
Estimates available upon request. The IRS has requested that our office file
motions to dismiss; those are fairly rare, and
50 Public Square, Suite 1910, Cleveland, OH 44113 we do not file those lightly
OFFICE: (216) 344-9393 E-MAIL: pwf@pwfco.com The Department of Education also has
specific nondischargeability rules. Student

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