October Term 2001 · Docket 00-1567
Does the Bankruptcy Code discharge income taxes older than three years?
the sides that brought the case seek to erase old tax debts. The government argues these claims survive bankruptcy.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Clark argued the code discharges taxes older than three years.
Ms. Millett discussed protections against losing government claims.
Ms. Millett noted the government gave the sides that brought the case three years.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
- Official Supreme Court Transcript — file page 53, lines 9-13 — Transcript, file page 53, lines 9-13
A citizen's guide to the whole case
What this case is about
This case tests the age limit for discharging income taxes in bankruptcy.
Official sources for this section
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
How the case got here
The Supreme Court heard oral argument in this case on January 9, 2002.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 53, lines 9-13 — Transcript, file page 53, lines 9-13
What each side wants
the sides that brought the case want the court to discharge their income taxes.
The government wants to keep its tax claims alive.
Official sources for this section
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
What each side says
the sides that brought the case argue the code discharges taxes older than three years.
The government argues protections prevent losing these claims.
Official sources for this section
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
What the justices asked
Chief Justice Rehnquist asked about protections in Chapter 13 proceedings.
Official sources for this section
- Official Supreme Court Transcript — file page 53, lines 9-13 — Transcript, file page 53, lines 9-13
Why it matters
Taxpayers face different debt burdens based on tax age. The government retains revenue from older tax claims. Bankruptcy outcomes depend on this statutory interpretation.
Official sources for this section
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 53, lines 9-13 — Transcript, file page 53, lines 9-13
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
- Official Supreme Court Transcript — file page 26, lines 23-5 — Transcript, file page 26, lines 23-5
- Official Supreme Court Transcript — file page 3, lines 17-47 — Transcript, file page 3, lines 17-47
- Official Supreme Court Transcript — file page 51, lines 7-11 — Transcript, file page 51, lines 7-11
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.