By Jeff Field | Published June 11, 2015 | Posted in Chapter 13 | Tagged Tags: exemptions, tax lien | Leave a comment
Valuing A Tax Lien In Chapter 13
When IRS or the Ga. Dept. of Revenue (“GDR”) file a fully secured claim in a Chapter 13 case based on a pre-petition filed tax lien, 11 U.S.C. Section 506(a) operates to limit the claim to the value that any Debtor (“D”) has in the property scheduled in Schedules A and B in the Chapter Read More
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