SFVB Assn Program May 12, 2017

Email from Steve Fox

Dear All:

Usually we focus on one theme for an hour to an hour and one half.  Our May program panel goes the other way.  Read more…

Ten-Year Clock on IRS Tax Debt

Most people don’t know that the IRS stops trying to collect on tax debt after 10 years. This 10-year clock can be valuable to people who owe back taxes from several years ago.

The statute of limitation on collecting tax owed is at 26 U.S.Code § 6502(a)(1): the IRS may start a collection proceeding only within 10 years after the assessment of the tax. The “assessment” date is determined as follows: (1) if the tax return was filed before the due date for that year, then the assessment date is the due date for that year (for example, 2016 tax returns are due by April 17, 2017). Thus, a 2016 return filed on March 13, 2017, will have an assessment date of April 17, 2017. (2) If the tax return is late-filed after the due date for that year, then the assessment date is the date the return arrives at the IRS. The assessment date starts the clock, and the IRS tries to beat the clock by collecting all taxes owed before the 10 years run out. Read more…

Congratulations to Diane Weil – new Partner at Danning Gill

I got a notice today that Diane Weil has become a partner at Danning Gill Diamond & Kollitz.  Congratulations.

Prof. Chemerinsky Explains Goodyear Tire & Rubber Co. v. Haeger

The 9th Circuit was reversed by the Supreme Court on Tuesday in Goodyear Tire & Rubber Co. v. Haeger, — S. Ct. —, 2017 WL 1377379 (2017).  The case deals with a court’s inherent powers to sanction parties and attorneys.   The rule is pretty clear that a court may sanction a party using its inherent power if the party’s conduct was “bad faith, wanton, vexatious, or oppressive,” i.e., more than reckless or even frivolous.  But how much?  The unanimous Supreme Court said the sanctions “must be compensatory rather than punitive in nature.”  It said that the “fee award may go no further than to redress the wronged party ‘for losses sustained’; it may not impose an additional amount as punishment for the sanctioned party’s misbehavior.”  Thus, “a court’s shifting of fees is limited to reimbursing the victim.”  That is not to say that the sanctions cannot be punitive but if they are, that is essentially a criminal proceeding and the sanctionee has the same rights as other criminal defendants.

In Goodyear, certain reports favorable to the Plaintiff were not turned over to the Plaintiff.  The Plaintiff, not knowing that the reports existed, ultimately settled with Goodyear.  A year later, the reports were discovered.  How is the district court going to figure out “the losses sustained” because of the failure to turnover the reports? Read more…

ABI Commission on Consumer Bankruptcy – First Public Meeting is May 6, 2017

From Prof. Bob Lawless,

As you may have read, the American Bankruptcy Institute has announced the formation of a Commission on Consumer Bankruptcy (https://consumercommission.abi.org/). The Commission has been given the task of recommending improvements in consumer bankruptcy at all levels. Chaired by retired Bankruptcy Judges William Houston Brown and Elizabeth Perris, the Commission is composed of seventeen experts who broadly represent the various stakeholders in the consumer bankruptcy system. The Commission has been saddled with me as its reporter. The Commission will issue a final report in December 2018.

The Commission’s first public meeting will be held during the National Association of Consumer Bankruptcy Attorneys’ (NACBA) 2017 Annual Convention on May 6 from 8:00 AM – 10:30 AM in Oceanic Room 1 of the Walt Disney Dolphin Hotel, the conference hotel. The Commission invites interested persons to request time to make an oral statement at this public meeting, and in addition (or alternatively) to submit a written statement to the Commission. To request a time for a public statement or to send a written statement, please use the Commission’s public email address: ConsumerCommission@abiworld.org. (I monitor this account.) Read more…

Sign up for the Legal Specialization Exam

The one-day State Bar of California Board of Legal Specialization examination takes place on Tuesday, October 24, 2017.  The examination will not be offered again until 2019, so why wait to earn your board certification?

If you sign up before May 1, 2017, the fee is only $100.  If you wait it will be $650.

Attorneys can earn certification in the following areas: Admiralty and Maritime LawAppellate LawBankruptcy LawCriminal LawEstate Planning, Trust and Probate LawFamily LawFranchise and Distribution LawImmigration and Nationality LawLegal Malpractice LawTaxation Law and Workers’ Compensation Law.

The State Bar offers free preparation packets and information about the other certification requirements. For more information, see the State Bar of California Board of Legal Specialization website.

San Fernando Valley Bar Association — Bankruptcy Section Program: Judge Russell and J. Scott Bovitz on Sec. 523(a)(2)(A)

I went to the presentation that Scott Bovitz and Judge Russell gave last year at the San Fernando Valley Bat Assoc. and it was amazing — Steve Fox sent out the following info re their program this year: 

We try each year to have Judge Barry Russell and J. Scott Bovitz speak about Section 523(a) issues of interest. They are an entertaining and informative pair. They educate; they delight; they teach and we learn. Here is a summary of material of what this duo will discuss:

• Tips for litigating fraud cases under 11 U.S.C. §523(a)(2)(A)” will be of interest to both debtors and creditors. Read more…

Gerry McNally RIP

Image result for gerald mcnally attorneyDear Friends and Colleagues:

Some of you already know that our colleague Gerry McNally passed away recently.  I was able speak to a staff member at his office this morning to get more detail.  Gerry passed away January 16, 2017 from a massive stroke.  He is survived by his wife, two children and two stepchildren.

Services will be held on February 18, 2017 at 1:00pm at the Church of Scientology, Advanced Organization Building, 1306 L. Ron Hubbard Way, Los Angeles.  For those of you unfamiliar with the area, the church is just west of Vermont on Sunset, across from the Kaiser Hospital.

If you have any questions or concerns, please contact me.

Pat

Patrick T. Green
Attorney at Law
Fitzgerald & Green, Attorneys at Law

Court is Asking for Local Students to Participate in 9th Circuit Civics Contest

The U.S. District and Bankruptcy Courts for the Central District of California are encouraging high school students to participate in the 2017 Ninth Circuit Civics essay and video competition (the “Contest”).

The theme of the Contest is “Not to be Forgotten: Legal Lessons of the Japanese Internment.”  Students are asked to relate the legal history of the Japanese internment to current government efforts to protect the nation against terrorism.  The focus is on constitutional conflicts that can arise when national security and individual rights are both at stake. Student winners will receive cash prizes and other recognition.

For more information, please review the attached flyer.

Sixth Annual LCL 5K Benefiting Public Counsel’s Debtor Assistance Project!

Registration is now open for the Sixth Annual LCL 5K Benefiting Public Counsel’s Debtor Assistance Project (“DAP”)!

For over 17 years, Public Counsel’s DAP has helped thousands of individuals and families struggling under crushing debt loads navigate the bankruptcy system. The DAP provides greatly needed pro bono legal services to close to 3,000 individuals and families every year.

This premier event is happening on Saturday, April 22 at 8 am at beautiful Dockweiler Beach in Playa Del Rey!   The 5k is an all flat, 100% ocean front, chip-timed course that will be enjoyable for everyone from elite runners to casual walkers (strollers welcome).  Free race photo downloads will be available for all participants.  Easy parking in the beach lot at the race start or free parking on Vista del Mar.  We are limited to 400 participants so please register soon, before the race fills up! Read more…