{"title":"避免不可避免:政府债权人欺诈转让诉讼的执业指南","authors":"R. McNeill","doi":"10.2139/SSRN.2916412","DOIUrl":null,"url":null,"abstract":"The article provides a detailed discussion of potential defenses available to fraudulent conveyance defendants who are targets of section 544 (b) litigation where the triggering creditor is a governmental creditor (under the FDCPA) or the IRS in particular. The article discusses both defenses that have been raised in past cases (successfully or unsuccessfully) and potential defenses based on the requirements of the internal revenue code.","PeriodicalId":137765,"journal":{"name":"Law & Society: Private Law - Financial Law eJournal","volume":"145 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Avoiding the Unavoidable: A Practitioner's Guide to Governmental Creditor Fraudulent Conveyance Actions\",\"authors\":\"R. McNeill\",\"doi\":\"10.2139/SSRN.2916412\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article provides a detailed discussion of potential defenses available to fraudulent conveyance defendants who are targets of section 544 (b) litigation where the triggering creditor is a governmental creditor (under the FDCPA) or the IRS in particular. The article discusses both defenses that have been raised in past cases (successfully or unsuccessfully) and potential defenses based on the requirements of the internal revenue code.\",\"PeriodicalId\":137765,\"journal\":{\"name\":\"Law & Society: Private Law - Financial Law eJournal\",\"volume\":\"145 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-12-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Law & Society: Private Law - Financial Law eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2916412\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society: Private Law - Financial Law eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2916412","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Avoiding the Unavoidable: A Practitioner's Guide to Governmental Creditor Fraudulent Conveyance Actions
The article provides a detailed discussion of potential defenses available to fraudulent conveyance defendants who are targets of section 544 (b) litigation where the triggering creditor is a governmental creditor (under the FDCPA) or the IRS in particular. The article discusses both defenses that have been raised in past cases (successfully or unsuccessfully) and potential defenses based on the requirements of the internal revenue code.