New York Bankruptcy Courts
Outstanding taxes owed to the IRS and to the State of New York create especially tedious filing complications. The best practice is to file all returns and pay all taxes before filing. Filed tax returns through the last reporting year are a condition precedent to filing under all chapters. If taxes cannot be brought current, Chapter 13 allows past taxes to be included with the proposed plan for payment over time, and prevents seizures, liens and future penalties from accruing. The IRS is officious collecting taxes, and debtors who test the mettle of taxing authorities typically capitulate when confronted by adverse consequences. If taxes are disputed, negotiation and/or settlement before filing is highly recommended.
Directory of New York Bankruptcy Court Divisional Offices:
The New York Eastern Bankruptcy Court Divisions are located in Brooklyn, Hauppauge, and Westbury.
The New York Northern Bankruptcy Court Divisions have offices in Albany, Syracuse, and Utica.
The New York Southern Bankruptcy Court Divisions: New York, Poughkeepsie, White Plains.
The New York Western Bankruptcy Court Divisions: Batavia, Buffalo, Mayville, Niagara Falls, Olean, Rochester, and Watkins Glenn.
Subject to few and narrowly defined exceptions, tax liabilities owed to the IRS, New York State, and city taxing authorities are not dischargeable. The exceptions relate primarily to old taxes that were legally reported yet remained unpaid for years. No un reported tax liability is dischargeable. The New York Bankruptcy court reports all filings to the IRS, and verified tax status, and the IRS conducts record searches for outstanding orders for liens, levies and seizures.
