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Corporate Taxes Anti-Injunction Act Chapter 11

Perkins Coie

Chapter 11 “Reorganization” Used to Shed Retiree Health Benefit Obligations Required Under the Coal Act

Perkins Coie on

Funding expensive obligations for retiree health benefits, often an impediment to running a financially stable business or even successfully navigating a Chapter 11 bankruptcy process, may no longer present such a problem—at...more

Kramer Levin Naftalis & Frankel LLP

IRS Can Pursue “Responsible Persons” for Unpaid Trust Fund Taxes and Automatic Stay Cannot Be Used to Enjoin Collection Against...

The Puerto Rico Bankruptcy Court followed the Third Circuit in holding that the Anti-Injunction Act, which prohibits suits to restrain the assessment or collection of any tax, is not superseded by section 105(a) of the...more

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