Deadline to File Petition for Review with Tax Court is Jurisdictional says the 9th Circuit

Summary written by Pardis Akhavan, associate at Resnik Hayes Moradi LLP

Duggan v. Commissioner of IRS, 879 F.3d 1029 (9th Cir 2018)      

Issue: Is the thirty-day deadline to file a petition for review of IRS’s determination with the Tax Court jurisdictional or can the deadline be tolled equitably?

Holding: No, § 6330(d)(1) conditions the Tax Court’s jurisdiction on timely filing of a petition for review.

The IRS mailed two Notices of Determination to taxpayer which proposed collection of unpaid income taxes.  Both notices informed the taxpayer that he could dispute the IRS’s determination by “fil[ing] a petition with the United States Tax Court within a 30-day period beginning the day after the date of this letter.”  Thirty one days after receipt of the Notice of Determinations the taxpayer mailed a petition for review to the Tax Court.  The IRS Commissioner moved to dismiss the petition for lack of jurisdiction.  The Tax Court agreed and granted the motion dismissing the petition on jurisdictional grounds. Read more…

Ethics Corner: B & P 6068. “It is the duty of an attorney to do all of the following:”

I have been reviewing the Business & Professions Code section 6000 et seq, preparing for the cdcbaa Ethics program on July 21, 2018.  Here is a pretty key section:

6068.  

It is the duty of an attorney to do all of the following:

(a) To support the Constitution and laws of the United States and of this state.

(b) To maintain the respect due to the courts of justice and judicial officers.

(c) To counsel or maintain those actions, proceedings, or defenses only as appear to him or her legal or just, except the defense of a person charged with a public offense.

(d) To employ, for the purpose of maintaining the causes confided to him or her those means only as are consistent with truth, and never to seek to mislead the judge or any judicial officer by an artifice or false statement of fact or law.

(e) (1) To maintain inviolate the confidence, and at every peril to himself or herself to preserve the secrets, of his or her client.

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Public Counsel Reaffirmation Clinic – June 28, 2018

Email from Christian Cooper,

Did you know that bankruptcy filers with auto loans can not only keep their cars, but may be able to lower their payments substantially? Learn how at Public Counsel’s “Reaffirmation and Redemption in Chapter 7 Bankruptcy” MCLE program next Thursday in Downtown L.A. There is no cost to attend, and lunch is provided.

More info: surveymonkey.com/r/reaffmcle

No automatic alt text available.

Bankruptcy Filings Hold Steady May 2018

Central District of California

2018 2017 2016 2015 2014
Jan 2,741 2,839 2,872 3,364 4,704
Feb 2,708 2,795 3,299 3,829 4,574
March 3,363 3,782 3,923 4,496 5,430
April 3,277 3,209 3,584 4,486 5,364
May 3,226 3,384 3,484 3,971 5,500
June 3,252 3,545 3,966 4,386
July 2,953 3,239 3,731 4,701
Aug 3,387 3,543 3,544 4,540
Sept 3,071 3,168 3,493 4,317
Oct 3,170 3,235 3,751 4,554
Nov 3,004 3,025 3,531 3,642
Dec 2,416 2,902 2,718 3,733
Total 15,315 37,262 39,819 44,880 55,445

Filings year to date CDCA.

Non-Commercial Commercial Chapter 7 Chapter 13 Chapter 11
14,088 1,232 11,838 3,288 191
0.92 0.08 0.77 0.21 0.01

Automatic Stay and Discharge Injunction Violations Program This Saturday – June 9, 2018 at 11am.

Saturday, June 9, 2018
11:00 a.m. to 1:00 p.m.
Southwestern Law School
 Automatic Stay and Discharge Injunction Violations
SPEAKERS:
  • Christopher P. Burke
  • Raymond H. Aver
  • M. Jonathan Hayes, Moderator
     There have been two stunning decisions recently dealing with the common issue of violations of the automatic stay and the discharge injunction. The first is In re Sundquistwhere Judge Christopher Klein in Sacramento awarded $45 million in damages and sanctions against a bank that held a foreclosure sale notwithstanding the prior bankruptcy filing. In In re Marino, Judge Bruce Beesley in Reno, Nevada awarded $119,000 in sanctions and damages when the bank continued contacting the debtor post discharge. Read more…

LA County Bar Program on Fraudulent Transfers – June 12, 2018

Fraudulent and Voidable Transfers Update: Bankruptcy and Superior Courts 

Presented by: Remedies and Commercial Law & Bankruptcy Sections
Program Date: 

Tuesday, June 12, 2018Los Angeles County Bar Association
1055 W. 7th Street, Suite 2700
Los Angeles, CA 90017
ProgramDescription:
Please join us for a lively discussion on avoiding and defending fraudulent transfers under the Bankruptcy Code and Uniform Voidable Transfers Act in Bankruptcy and Superior courts. Read more…

Nice Definition of Of Counsel

Haven’t you wondered what Of Counsel means?  The new Rules of Professional Conduct of the State Bar of California (effective November 10, 2018) tell us in Comment (2) to Rule 1.0.1 “Terminology.”  The definition is

The term “of counsel” implies that the lawyer so designated has a relationship with the law firm,* other than as a partner* or associate, or officer or shareholder, that is close, personal, continuous, and regular.

It’s a little strange that the definition is not in the definitions – only in the comments to the definitions.

By the way, the new rules are here.

Great Summary of Wages and Hours Laws in California

Great summary of what all employers in California need to know.  Courtesy of DLA Piper.

Bankruptcy Inn of the Court Meeting – June 12, 2018

Join our hosts,
Anthony Friedman, Inn President and Honorable Neil Bason, Program Moderator on  
Tuesday, June 12, 2018
for the final installment of  The James T. King Bankruptcy Inn of Court Year
we will be meeting at 6:00 p.m. for the reception and 6:30 p.m. dinner at
Taix French Restaurant
1911 W. Sunset Blvd. 
Los Angeles, CA 90026
with a 
presentation by pupillage team 6 
“Chapter 11 Plan Issues and Confirmation Hearing” Read more…

Important Request from Nancy Curry’s Office re Processing Payments

———- Forwarded message ———-
From: Heather Pedroza <hpedroza@trusteecurry.com>
Date: Tue, May 22, 2018 at 1:26 PM
Subject: Updated Cover Sheets for Nancy Curry’s Office
To:

Hello,

Over the course of the last few years, the office of Nancy Curry, Chapter 13 Trustee has learned that more often than not, debtors do not include their bankruptcy case numbers and/or other pertinent information our office needs in order to process the payments/documents in a timely manner. This has been an ongoing issue and does create significant delays in our office. Read more…