U.S. Bankruptcy Appellate Panel

Latest from U.S. Bankruptcy Appellate Panel

Chapter 12Confirmation of Repayment Plan; Disgorgement of Pre-Petition Tax Withholding
The Iowa Department of Revenue appealed the bankruptcy court’s confirmation of debtors’ Chapter 12 plan, arguing that the Bankruptcy Court did not permit Chapter 12 plans to compel taxing authorities to disgorge pre-petition withholdings.
Where the plain language of the Code only permitted alteration of