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4th Circuit Holds Tax Penalty Obligations Are Not Voidable Fraudulent Transfers

By Scott E. Fink, Pallav Raghuvanshi & Kenneth Zuckerbrot on March 25, 2022
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The Fourth Circuit in Cook v. United States held that federal tax penalty assessments and the payments the debtor made were not voidable fraudulent transfers that generally allow debtors to recover certain pre-bankruptcy payments.

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Photo of Scott E. Fink Scott E. Fink

Scott E. Fink focuses on civil and criminal federal and state tax controversies and litigation. He represents corporations, partnerships, estates and individuals before the Internal Revenue Service, and state and local tax authorities in examinations, collection problems, administrative appeals, and in court.

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Photo of Pallav Raghuvanshi Pallav Raghuvanshi

Pallav Raghuvanshi focuses his practice on U.S. and international tax matters, with a particular emphasis on mergers and acquisitions, private investment funds, corporate restructurings, and emerging technologies such as blockchain. He regularly advises public and private companies on the tax aspects of complex…

Pallav Raghuvanshi focuses his practice on U.S. and international tax matters, with a particular emphasis on mergers and acquisitions, private investment funds, corporate restructurings, and emerging technologies such as blockchain. He regularly advises public and private companies on the tax aspects of complex cross-border M&A transactions, including taxable and tax-free acquisitions, spin-offs, and reorganizations. His work includes structuring strategies involving foreign tax credits, tax treaties, holding companies, and controlled foreign corporations.

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Photo of Kenneth Zuckerbrot Kenneth Zuckerbrot

Kenneth Zuckerbrot Chairs the Bankruptcy Tax Group and represents public and private corporations and inbound and outbound investment companies in tax and real estate matters and has wide-ranging experience in debt restructurings. Ken’s experience in both International taxation and REIT work is combined…

Kenneth Zuckerbrot Chairs the Bankruptcy Tax Group and represents public and private corporations and inbound and outbound investment companies in tax and real estate matters and has wide-ranging experience in debt restructurings. Ken’s experience in both International taxation and REIT work is combined in the tax efficient acquisition structures of foreign real estate by U.S. REITs.

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    Legacy Advisors
  • Organization:
    Greenberg Traurig, LLP

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