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Debtors do not have the Burden to Prove Section 523(a)(8) applies to their Loans

ABI

American Bankruptcy Institute Law Review Staff. . Section 523 of Title 11 of the United States Code (the “Bankruptcy Code”) generally provides that a student loan cannot be discharged unless it would impose “undue hardship” on the debtor. [1] Kimberly Lee. John’s University School of Law. 16] . . [1] 523(a)(8). [2]

Debtor 40
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Affordable Care Act’s Shared Responsibility Payment is a Tax Entitled to Priority

ABI

1] In In re Szczyporski, the United States Court of Appeals for the Third Circuit held that the shared responsibility payment is a tax entitled to priority under Title 11 of the United States Code (the “Bankruptcy Code”). [2] 3] The IRS filed a proof of claim against the Debtors for unpaid taxes and interest, including a $927.00