In re Cohen

MEMORANDUM DECISION ON “ISSUE 1” RELATED TO WHETHER IRS CLAIM IS A COMMUNITY CLAIM

NEAL W. BASON, Bankruptcy Judge.

I. INTRODUCTION

Tax debts that arise during marriage are “community claims” in bankruptcy parlance, and they are payable from community property. In this case the debtor’s wife argues that her interest in community property somehow ceased to be liable for those tax debts because, after she separated from the debtor, he entered into a settlement with the Internal Revenue Service (“IRS”). She cites no authority that is on point, and this court rejects her arguments. This court also…