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Consumer Bankruptcy Law and Practice: Sections 6323(c) through 6323(e)

(c) Protection for certain commercial transactions financing agreements, etc.

(1) In general. To the extent provided in this subsection, even though notice of a lien imposed by section 6321 has been filed, such lien shall not be valid with respect to a security interest which came into existence after tax lien filing but which—

Consumer Bankruptcy Law and Practice: Sections 6323(f) through 6323(g)

(f) Place for filing notice; form.

(1) Place for filing. The notice referred to in subsection (a) shall be filed—

(A) Under State laws.

(i) Real property. In the case of real property, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated; and

Consumer Bankruptcy Law and Practice: Amendment History

[Act of Aug. 16, 1954, c. 736, 68A Stat. 779; Pub. L. No. 88-272, § 236(a), (c)(1), 78 Stat. 127, 128 (1964); Pub. L. No. 89-493, § 17(a), 80 Stat. 266 (1966); Pub. L. No. 89-719, § 101(a), 80 Stat. 1125 (1966); Pub. L. No. 94-455, §§ 1202(h)(2), 1906(b)(13)(A), 2008(c), 90 Stat. 1688, 1834, 1892 (1976); Pub. L. No. 95-600, § 702(q)(1), (2), 92 Stat. 2937, 2938 (1978); Pub. L. No. 99-514, § 1569(a), 100 Stat. 2764 (1986); Pub. L. No. 100-647, § 1015(s)(1), 102 Stat. 3573 (1988); Pub. L. No. 101-508, §§ 11317(b), 11704(a)(26), 104 Stat. 1388-458, 1388-519 (1990); Pub. L. No.

Consumer Bankruptcy Law and Practice: 26 U.S.C. § 6658. Coordination with title 11

(a) Certain failures to pay tax. No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under Title 11 of the United States Code—

(1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or

(2) if—

Consumer Bankruptcy Law and Practice: 42 U.S.C. § 254o. Breach of scholarship contract or loan repayment contract

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(d) Cancellation of obligation upon death of individual; waiver or suspension of obligation for impossibility, hardship, or unconscionability; release of debt by discharge in bankruptcy, time limitations.

(1) Any obligation of an individual under the Scholarship Program (or a contract thereunder) or the Loan Repayment Program (or a contract thereunder) for service or payment of damages shall be canceled upon the death of the individual.

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3902. Purpose

The purposes of this Act are—

(1) to provide for, strengthen, and expedite the national defense through protection extended by this Act to servicemembers of the United States to enable such persons to devote their entire energy to the defense needs of the Nation; and

(2) to provide for the temporary suspension of judicial and administrative proceedings and transactions that may adversely affect the civil rights of servicemembers during their military service.

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3911. Definitions

For the purposes of this Act:

(1) Servicemember. The term “servicemember” means a member of the uniformed services, as that term is defined in section 101(a)(5) of title 10, United States Code.

(2) Military service. The term “military service” means—

(A) in the case of a servicemember who is a member of the Army, Navy, Air Force, Marine Corps, or Coast Guard—

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3914. Extension of protections to citizens serving with allied forces

A citizen of the United States who is serving with the forces of a nation with which the United States is allied in the prosecution of a war or military action is entitled to the relief and protections provided under this Act if that service with the allied force is similar to military service as defined in this Act. The relief and protections provided to such citizen shall terminate on the date of discharge or release from such service.

[Act of Oct. 17, 1940, c. 888, § 104, as added by Pub. L. No. 108-189, § 1, 117 Stat. 2839 (2003).]

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3916. Information for members of the armed forces and their dependents on rights and protections of the Servicemembers Civil Relief Act

(a) Outreach to members. The Secretary concerned shall provide to each member of the Armed Forces under the jurisdiction of the Secretary pertinent information on the rights and protections available to members and their dependents under the Servicemembers Civil Relief Act [50 U.S.C. app. § et seq.].

(b) Time of provision. The information required to be provided under subsection (a) of this section to a member shall be provided at the following times:

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3917. Extension of rights and protections to reserves ordered to report for military service and to persons ordered to report for induction

(a) Reserves ordered to report for military service. A member of a reserve component who is ordered to report for military service is entitled to the rights and protections of this title and titles II and III [of this Appendix] during the period beginning on the date of the member’s receipt of the order and ending on the date on which the member reports for military service (or, if the order is revoked before the member so reports, or the date on which the order is revoked).

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3918. Waiver of rights pursuant to written agreement

(a) In general. A servicemember may waive any of the rights and protections provided by this Act. Any such waiver that applies to an action listed in subsection (b) of this section is effective only if it is in writing and is executed as an instrument separate from the obligation or liability to which it applies. In the case of a waiver that permits an action described in subsection (b), the waiver is effective only if made pursuant to a written agreement of the parties that is executed during or after the servicemember’s period of military service.

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3919. Exercise of rights under Act not to affect certain future financial transactions

Application by a servicemember for, or receipt by a servicemember of, a stay, postponement, or suspension pursuant to this Act in the payment of a tax, fine, penalty, insurance premium, or other civil obligation or liability of that servicemember shall not itself (without regard to other considerations) provide the basis for any of the following:

(1) A determination by a lender or other person that the servicemember is unable to pay the civil obligation or liability in accordance with its terms.

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3931. Protection of servicemembers against default judgments

(a) Applicability of section. This section applies to any civil action or proceeding, including any child custody proceeding, in which the defendant does not make an appearance.

(b) Affidavit requirement.

(1) Plaintiff to file affidavit. In any action or proceeding covered by this section, the court, before entering judgment for the plaintiff, shall require the plaintiff to file with the court an affidavit—

Consumer Bankruptcy Law and Practice: 50 U.S.C. § 3932. Stay of proceedings when servicemember has notice

(a) Applicability of section. This section applies to any civil action or proceeding, including any child custody proceeding, in which the plaintiff or defendant at the time of filing an application under this section—

(1) is in military service or is within 90 days after termination of or release from military service; and

(2) has received notice of the action or proceeding.

(b) Stay of proceedings.