Kostelanetz attorneys Andrew Weiner and Abigail Burke were quoted in Thomson Reuters tax and accounting publication, Checkpoint, regarding the case of John Paul Salvador v. United States (No. 24-108). Previously, Andrew and Abigail co-authored an amicus brief on behalf of the American College of Tax Counsel (ACTC) supporting Salvador’s petition for the Supreme Court to resolve a multi-circuit split over the definition of tax “return” in the U.S. Bankruptcy Code.
On November 4, 2024, the Supreme Court denied that petition, declining the settle the split.
The issue in Salvador’s case was whether a late tax return that is otherwise correctly prepared constitutes a “return” for purposes of Section 523(a) of the Bankruptcy Code and whether and under what circumstances debt from a late-filed tax return can be discharged in bankruptcy. The ACTC’s brief urged the Supreme Court to adopt a clearer and more uniform definition of a “return” for debtors who’ve declared bankruptcy.
Per the ACTC brief Andrew and Abigail co-authored, “For decades, circuit courts have been divided on whether tax reported on late-filed returns is dischargeable with profound consequences for debtors as well as tax authorities. Debtors don’t know if bankruptcy affords relief from tax debts, and some are being unfairly deprived of the fresh start that is the fundamental promise of bankruptcy law.”
In the Checkpoint article, Andrew and Abigail expressed disappointment in the Supreme Court’s lack of action, stating that the issue has gone unaddressed for “far too long.” However, they remain optimistic that the Court’s failure “could be a call for Congress to step up with a legislative fix.”
You can read the complete article in Thomson Reuters Checkpoint here.
Andrew focuses on tax controversies, both civil and criminal, in trial and appellate courts and at the agency level. He is also a fellow of the American College of Tax Counsel, and a frequent writer and speaker on tax issues.
Abigail’s practice focuses on white-collar defense and tax controversy, and she has assisted clients at all stages of the civil and criminal process, from investigation and sentencing to IRS audits and appeals. Abby is an active member of the ABA Tax Section, where she is a vice-chair of the Women in Tax Forum.
