Bankruptcy – Plan Confirmation – IRS Claim – Partial Surrender – Ch. 13 
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Published: April 30, 2007
Debtors have not "surrendered" to the IRS household property that they have retained and will continue to use, and the district court did not err in reversing a bankruptcy court's confirmation of debtors' Chapter 13 reorganization, which attempted to both surrender and retain property secured by an IRS claim.
Debtors appeal from the district court's reversal ...
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