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The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 provided incentives for debtors to negotiate settlement of debts, instead of filing for bankruptcy. On the July 11 Web cast of Tax Talk Today, an expert panel of Internal Revenue Service officials and tax experts discussed the impact of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 on the tax administration, particularly as it affects Chapter 7 and Chapter 13 bankruptcies for individual debtors with tax liabilities. Pat Montero, an attorney in the Small Business/Self-employed (SBSE) division of the IRS Office of Chief Counsel, presented an overview of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, which has "imposed a lot of additional duties on the debtor," she said. |
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