United States Ninth Circuit

The interplay of Bankruptcy Code sections 1141(d)(2), 523(a)(1)(A), and 507(a)(8) renders an IRS claim for unpaid withholding taxes nondischargeable by a confirmed Chapter 11 bankruptcy plan, whether or not that claim was secured.

Appellate Information

• Argued 03/12/2004
• Decided 04/13/2004
• Published 04/13/2004

Judges

• CYNTHIA HOLCOMB HALL, Senior Circuit Judge:, Before HALL, T.G. NELSON, and GRABER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Diane H. Kutzko,Shuttleworth & Ingersoll, P.L.C., Cedar Rapids, IA, for the appellant.


• For Appellees:
  
• Joel McElvain, Tax Division, Department of Justice, Washington, DC, for the appellees.