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Wednesday, March 21, 2012

The Effect of Bankruptcy on State Tax Enforcement and Proceedings

Tax Analysts Andrew W. Swain (Indiana Office of the Attorney General), The Effect of Bankruptcy on State Tax Enforcement and Proceedings, 63 State Tax Notes 947 (Mar. 19, 2012):

Business owners allegedly evading sales taxes and stealing trust money will also argue that the automatic stay prevents taxing authorities from administratively revoking a sales tax license or prosecuting them for conducting business without a sales tax license. Conducting a retail business without a sales tax license is itself often a crime. Business owners will attempt to use the protections afforded to them through bankruptcy to continue unlicensed operations despite the state’s desire that the business close. This article discusses the use of the bankruptcy process to confound a state’s prosecution of tax crimes and avoid the state’s efforts to close a retail business accused of sales tax theft and evasion.

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