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Debt Collection › Due Process

Lippes Mathias LLP

Supreme Court Undermines Taxpayers’ Due Process Rights

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On June 12, 2025, the U.S. Supreme Court issued a significant decision in Commissioner of Internal Revenue v. Zuch, clarifying the jurisdictional boundaries of the U.S. Tax Court in Collection Due Process (CDP) appeals....more

Rivkin Radler LLP

Challenge to Collection Due Process? Will Supreme Court Affirm IRS’s Offset of Valid Refund With Disputed Tax Liability?

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Earlier this year the IRS announced that, as part of its larger compliance efforts begun last fall under the Inflation Reduction Act, the agency’s stepped-up enforcement activity with respect to high wealth, high income...more

McDermott Will & Emery

Tax Court Holds That Deficiency Petition 90-Day Time Limit Is Jurisdictional

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Last summer, the Supreme Court of the United States held that the 30-day time limit to file a Collection Due Process (CDP) petition is a non-jurisdictional deadline subject to equitable tolling (Boechler, P.C. v....more

McDermott Will & Emery

Late CDP Petitions May Still Be Entitled to Tax Court Review

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In a unanimous decision in Boechler, P.C. v. Commissioner issued on April 21, 2022, the Supreme Court of the United States reversed the US Court of Appeals for the Eighth Circuit’s ruling (which affirmed the US Tax Court) and...more

Troutman Pepper Locke

Colorado District Court Holds Retroactive Application of Supreme Court’s TCPA Severance Violates Ex Post Facto Clause and Due...

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Joining the growing ranks of numerous district court opinions analyzing the effect of the Supreme Court’s 2020 severance of the Telephone Consumer Protection Act’s (TCPA) government-debt exception, a district court in...more

Faegre Drinker Biddle & Reath LLP

District Court Departs from Supreme Court Plurality to Find Government-Debt Collector Retroactively Liable Under TCPA — But...

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For nearly five years, the TCPA explicitly excluded from liability calls made to collect government-backed debt. Naturally, government debt collectors relied on this exception and called debtors without fear of TCPA...more

McGlinchey Stafford

Florida Real Property & Business Litigation Report, Volume 13, Issue 26

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Liu v. Securities And Exchange Commission, Case No. 18–1501 (2020). Equitable relief, including disgorgement, is permissible under the Securities Act of 1933, 15 U. S. C. §77a et seq., so long as it does not exceed a...more

Spilman Thomas & Battle, PLLC

ACA International v. Healey - Will Massachusetts' Debt Collection Freeze Hold Up To Constitutional Heat?

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A number of states have issued executive orders or other emergency declarations to provide relief from certain debt collection practices in the wake of the COVID-19 crisis. Such measures include ceasing new wage attachments...more

Hinshaw & Culbertson - Consumer Crossroads

Collection Industry Trade Group Sues Massachusetts Attorney General to Halt Emergency Regulations

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We recently reported on Massachusetts Attorney General Maura Healey's implementation of temporary regulations halting collection of debt from Massachusetts' consumers in the wake of the COVID-19 crisis. With certain...more

Patterson Belknap Webb & Tyler LLP

Bankruptcy Court Addresses Standard For Recovery Of An Alleged Fraudulent Transfer From A Subsequent Transferee

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The Bankruptcy Code gives a trustee powers to avoid certain pre-bankruptcy transfers of the debtor’s property to other entities. For example, a trustee can avoid transfers made with the intent to impair the ability of...more

Carlton Fields

A Treat For Plaintiffs’ Lawyers: Middle District of Florida Finds Bristol-Myers Squibb Inapplicable to Class Actions

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As we previously reported, courts continue to sift through the unsettled law left in the wake of the U.S. Supreme Court’s decision in Bristol-Myers Squibb v. Superior Court of California. ...more

Burr & Forman

The IRS is Garnishing My Wages or Taking My Bank Account: What Do I Do? Collection Due Process Relief (Part 9)

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If an individual or business owes but has not paid federal taxes, the IRS will make efforts to collect these taxes. The IRS will first send a series of notices requesting payment, but if the taxpayer does not respond to the...more

Carlton Fields

Magistrate Judge Had Authority To Enter Final Judgment Without Consent Of Absent Class Members But Abused Discretion In Approving...

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The Ninth Circuit held that a magistrate judge was not required to obtain the consent of absent class members to approve a settlement in a Fair Debt Collection Practices Act (FDCPA) case and to enter a final judgment after...more

Burr & Forman

Federal Court Declares Georgia’s Statutory Garnishment Process Unconstitutional

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On September 8, 2015, United States District Judge Marvin H. Shoob declared Georgia’s statutory garnishment process unconstitutional in Strickland v. Alexander, No. 1:12-CV-02735-MHS (N.D. Ga. Sept. 8, 2015) (granting summary...more

Foley & Lardner LLP

UDAAP Council Weekly UDAAP Standards Report - 3/18/2015

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Every week, courts around the United States issue decisions addressing aspects of civil UDAAP claims. In an effort to illuminate the UDAAP standards, below is a sampling of some of this week’s UDAAP decisions on the meaning...more

Mintz

And the Tie Goes to … Due Process

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Debtors must provide known creditors with actual notice of a claims bar date if they want the bar date to apply to those creditors. Such was the holding in In re Majorca Isles Master Association, Inc., Case No. 12-19056-AJC,...more

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