Consumer Bankruptcy Journal Winter 2016 - Page 41

TOLLING EVENTS IN TAX DISCHARGE manner. Hence, when proposing a chapter 13 plan counsel should consider the effect of 11 U.S.C. § 1327 that provides that property of the estate revests with the debtor unless otherwise provided for by the plan. Premature pur \‚[[‚܂\\BZ[\HY[YH\[XX[ۈ\Y \L^\[\Z[H[YH[\\X\[Bݙ\Y ܈^[\KH\[X[Y[ M]Y8'[ܝ\H[[YۜY\H\[[[[][H[YH[HH\K[\H\[[[Y[YB[ܝ\H]][ۈX\K'H[]\HHX܈Y[Y[܂[ܝ\H\\˂[[\\K[[[YB\\ ]][ۈۛH ^\ܝقH[YXH\\H]KMH[܂[ܝ\HYYHۂH Y^H\[ \X[X][ۈو^X[ۂ\H\X[X][ۈوX[ۂ\[[[YH^HXH\HوH\]H]BX܈\ۘ[K[]HZY]X[ۈ\X]Y X]]H[YOYK܈^[\K[H[N XYY]H]Y\[ۈو] ^XK\HBۜ\]Y[\و[YYH^K[[Y\\HYXY[[\\HH\YH\\[وH^[H[YH\[܈\\HوH[[Y\[B[\\ۈH[[Y\\\[BX[\Z[\H^K܈[Y[B[HH]\܈]^H\[ NH]Hݚ\[ۈ܈\\Bو[[Y\\ݙ\YHHY\[X[ۈ[\YXYHH[™][ [K[وH^\›YXH[YH\[܈\\Bو[[Y\\ܚXY][ܝ\BH0 LJJ KX\]B][]\[H[[H\Yݙ\YHYX\YܙHH[ܝ\B\[Y H\]X][ۋH^[X\]Z]XH[X^H\H[[B\X[\\H\\Z[[\8'[X]\x'H\YBYXو[[[[Y[Y]\[YH\\H[ܝ\HX^HB[YۈH]HوH^\][ۈوBY\[܈]H]]Hو[Z]][ۜŠ8'8'JH܈X[ۋ܈^[\K[ٙX[H]][ۈ\[Y [۝YܙHH^\][ۈوBT L ^YX\[Z]][ۜX BH]Y\[ۈ\\\\H^^Y\\\Y]HZ][ۛH [۝H^\[Y[ZY]^B]]][[HH[ܝ\Ǒ[[[H\H[[˜[ܝ\H]]]X\[[]HXܸ&\ܝ[]H܈^\][ۂوH H]Y\[ۈو]\H[[ق[[Y[Y^]\YܙHB[YH\[^\HH›ۈH[[وH[YH\[\HܚY[[]\]\]BY\Y\\YK]H]B[]H\X]H[YH\[\HܚY[[]\\Y܂Y]YHH[[و[[Y[Y]\‚[H ^YX\[BH[ܝ\HH\[XYB\ܚX[H[وH ^YX\[K] ]H^^Y\]\]B[Y\\]\[ܙH[ YX\˜YܙHH[ܝ\H\[Y[ܙ\H\\Y [KH]]܂\X\Y܈YX\]8'[H[[وH ^YX\\[ 'B]\HT\[YH\\Z[H][ۈ]][[\H\H[XYH[B^YX\\[ ]X^HHY[B\HوH[܈[ܝ\H\Yۂ\]Z]XH[ˈ\]Z]XH[\H\\܈HܚY[[[H]B^YX\\[\YHH[܂[ܝ\KYܙHHHYYX[XYKHH\[YH\[[[[]Y]\̍ [Z[\\\]Z]XH[\\H[B^H^HHT[]HB'8)Z\ܝ[]HX^\'LBYܙH^HXYH\\XXK[XHH\[]]Y]\]Z]XH[\[HTY\ۈ]YKKZ]ۙ][\X[ۋ[[\\KH\H]H\X [[]HXو\X[ۂHH^[[]H[H]YB[H[[ݙY\]Z]XH[B][ۘ[\X][ۈوۜ[Y\[ܝ\H]ܛ^\BBB[\ M[\8'\X[[['H\YBH\YHو[\XX[]Y]ۈYHوH\X]B]Y\[ۜˈ\Y\܈XH\\˜\H]Y[YH\X[[[ق[][Z\[H]Y\[ۋž[HYL^\XX[][ ܈ۛHۘO̎\HHX\]8&\Z\^H]X[H\\و[[[H\H[و\Y\˂]\[\[[\\H]X\]HHX\و[H[[X[؛[\˂[\BBB\H[\\HܛYB^ܙY[H]]ܸ&\[&\‘\\[^\[ۜ[Y\[ܝ\H\\ []X\[˂HZH[ܝ\P˘H[[\K[Y[[]\ 0K[YX˂BH[Hۈ\\HوB[\\]]X\H\X[\^XX[]H\H[\\H^ [KYH^\\\XXK\HۘZ][[\\ B\]H\\X[H\[ MB܈ؙ\ MHوHYX\[B^XHYX\BH]Hو\\Y[ӔSQTSԕTHTS B