If it's not one thing it's another!

[montana59451]

Filed pro se non consumer Ch. 7. Included a claim from the Dept of Revenue State of MT for Uninsured Employer's fund which was listed as an UNSECURED Priorty Claim (they had not yet filed lien). It was for our dissolved LLC, but it appears that they are coming after us personally. The LLC had no assets when dissolved over 6 months ago. State attended 341 meeting and raised no objections.

Today (we are beyond the 60 days from 341) we received in the mail (addressed to the LLC) a Lien Filing against "the employer's real property".

It was my understanding that they cannot do this. The state was notified and their Bankruptcy representative was present. This lien is signed by the Uninsured Employer's Fund rep. The State has a specific Bankruptcy department which handles these things and this particular bill came up at the 341 meeting. It is an unsecured debt so they should not be allowed to file this lien against anyone/or the dissolved LLC should they? How do I handle this?

[HHM]

Don't take offense, but this is a case of a pro se filer not doing their homework, and frankly, if you have an LLC with unpaid employment taxes, you should have hired an attorney.

You are personally liable for unpaid employment taxes and those taxes ARE NOT Discharged. As soon as you are discharged, they CAN file the lien. This is a live debt, and once the automatic stay is lifted, they can take ANY measure to collect the debt. Sorry.

There really was no question about this. Heck, any attorney half way familiar with BK and taxes could have told you this at a consultation.

[montana59451]

We are not discharged yet. this is for workman's comp penalties (which I do understand are employment taxes.

[catleg]

On the other hand, given that the tax money is non-dischargeable, and assuming you successfully are discharged in the bankruptcy case, you're no worse off for doing it yourself, except for your unrealistic expectations being snapped off.

Would you rather have this drag out for years in a ch13? I didn't think so.

[HHM]

We are not discharged yet. this is for workman's comp penalties (which I do understand are employment taxes.

Well, it is sort of a moot point. Is it a violation of the automatic stay to file a lien while the stay is in place; probably. Have you been harmed by the act, no. They could file the lien as soon as the case was discharged, and you cannot sell anything during prior to discharge anyway. So, it doesn't matter.

[montana59451]

Isn't the Uninsured Employers Fund and Workman's Comp insurance premiums not a tax (i.e. state witholding, unemployment etc)?

I always had to purchase Workman's Comp through an insurance agent.