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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

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Avoiding Overshadowing Claims

FDCPA Defense

Although collectors are not required to quote from the text of section 1692g verbatim, that is probably a good first step. The First Circuit recently observed: “Overshadowing is rarely a black-or-white proposition: there are many shades of gray. we look first to what Congress said the validation notice must contain.