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Analysis of Collection Statutes
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The PATENTAX 浪人
In Re Petty:
1099-C is improper when a debt is
"charged off" rather than "written off". The latter is more than an irritation notation that the debt has not been paid. It is "A discharge of indebtedness pursuant to a decision by the creditor [ ] to discontinue collection activity and discharge debt.and it potentially carries "discharge of indebtedness" income tax liability. In this case it was a bank toying with a taxpayer - bankrupt, possibly to cause action that the taxpayer might not have otherwise taken.
March 31, 2021
B.S. Chemistry - Auburn University (1974)
M.S. Electrical Engineering - California State
University Long Beach (1990)
M.S. Chemical Engineering - Georgia Institute of
Technology (1977)
J.D. - University of Houston School of Law (1983)
M.B.A. - University of Oklahoma (1985)
LL.M. - Taxation - University of San Diego School
of Law (1997)
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