Florida Bankruptcy Resources
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Recent Notable Opinions of the Supreme Court of The United States:
Young v. United States, Docket Number: 00-1567 IN THE SUPREME COURT OF THE UNITED STATES, Argued January 9,
2002, Decided March 4, 2002. Cornelius and Suzanne Young failed to include payment with their 1992 income tax return
filed on October 15, 1993. After filing Ch. 13, the IRS assessed tax liability and the Ch. 13 case was later
dismissed for their inability to pay taxes through the plan. A new case initiated under Ch. 7 resulted in discharge of the Young's debts. Under the Code, the IRS
generally maintains a priority for payment for taxes due within three years of filing a petition under 11 USC
507(a)(8)(A)(i). This priority renders recent taxes non-dischargeable according to 11 U.S.C. 523(a)(1)(A). When
the IRS subsequently demanded payment after the Ch. 7 discharge, the Youngs filed a motion to reopen their
Chapter 7 case and specifically discharge all taxes demanded because liability arose before the 11 U.S.C. 507(a)(8)(A)(i)
three-year look-back period. The District Court found for the IRS, holding the look-back period was tolled
while the Ch. 13 case was pending, and further concluded the 1992 debt had not been eliminated by the Young's
Ch. 7 discharge even though no objection to discharge was filed. The Court of Appeals affirmed. Held: In a unanimous opinion
delivered by Justice Antonin Scalia, the Court determined the 11 U.S.C. 507(a)(8)(A)(i) look-back period was tolled during
the pendency of the Chapter 13 case upon the filing of the petition. Justice Scalia reasoned the look-back
period was tolled by operation of law because the Code does not explicitly prohibit equitable tolling in favor of
the IRS. The implication of this decision
affects all Florida bankruptcy cases. The look-back period applicable to taxes assessed by the State of Florida
are also presumably tolled by initiating any Florida bankruptcy proceeding.
Recent Notable Opinions from Florida Bankruptcy Courts
In re: Jorge R. Arispe, Case Number 01-42962-BKC-RAM, the Florida Bankruptcy Court for the Southern District held
that a debtor who maintains residency in Florida, but who is not domiciled within Florida, is entitled to utilize
the Federal Exemptions provided by 11 U.S.C. 522 in a Florida bankruptcy proceeding, despite the unavailability to
residents who live within the state when filing Florida bankruptcy. Specifically, the debtor's lawyer revealed
the debtor in this case was not
domiciled within any state within U.S. borders during the 180 days before the petition was filed. Therefore, the
provision of 11 U.S.C. 522(b)(2)(A) deference to "state opt-out" can not be initiated in a Florida bankruptcy
proceeding. The operation and empowerment of the Florida bankruptcy opt-out statute used by the dentor's lawyer
in this case, Fla.Stat. 220.20, is dependent
upon authority conferred by 11 U.S.C. 522(b)(2)(A) which requires "the debtor's domicile has been located
for the 180 days immediately preceding the date of the filing of the petition, or for a longer portion of such
180-day period than in any other place."
The resources we list relate in some way to filing Florida Bankruptcy, whether laws, discharge,
reorganization or other topics. Vast bodies of law apply to Florida Bankruptcy proceedings and are
incorporated by the courts within each case. As new Florida Bankruptcy laws are enacted each year, the scope
of this website continues to grow.
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