Bankruptcy Court Finds IRS Form 1099-C Does Not Prevent Collection of Debt

A bankruptcy court in Pennsylvania recently ruled on an issue that has been a frequent source of confusion to those working with short sales.  The issue is whether a 1099-C issued by a lender to a borrower automatically relieves the borrower of liability for the debt.  In other words, is a creditor prevented from pursuing […]

Justice Department Protects Military Servicemembers from Landlords

When a military Servicemember receives orders to move or deploy, they don’t want to start the move by having a battle with their landlord.  The Servicemembers Civil Relief Act (SCRA) was designed to remove that stress by requiring landlords to return prepaid rent and security deposits to Servicemembers moving pursuant to valid orders.  The law […]

Residential Purchase Volume Increases Due, in Part, to Tax Credit Soon to Expire

The Pending Home Sales Index (PHSI) is an index created by the National Association of Realtors (“NAR”) to measure housing contract activity, which is released the first week of each month.  PHSI analyzes the relationship between existing home sale contracts and transaction closings over the last four years.  As of September 2009, contract activity for pending […]

Tax Form 982 and Mortgage Forgiveness Debt Relief Act

Homeowners whose mortgage debt is partly or entirely forgiven during the calendar years of 2007 through 2012 are able to claim tax relief by filling out the newly-revised Form 982, filing it with the Internal Revenue Service, and submitting it with their year-end federal tax returns. Normally, when a bank gives a homeowner debt forgiveness […]

Federal Programs for Homeowners

We have received a lot of questions regarding the federal plans to aid homeowners facing the threat of foreclosure.  The federal programs, called the Making Home Affordable Programs, are also nicknamed the “Obama Plans.”  There is a plan for Home Refinancing and another for Home Loan Modification.  Here are some facts to assist borrowers to […]

Income Tax Considerations Involved in a Short Sale or Foreclosure

If you borrow money from a commercial lender and the lender later cancels or forgives the debt, you may have to include the canceled amount as income for tax purposes.  You should determine whether you will qualify for an exemption before your contemplated short sale or foreclosure closes.  You may become obligated to the IRS instead […]

IRS Prosecutes First-Time Homebuyer Credit Cheats

The Internal Revenue Service announced on July 29, 2009, its first successful prosecution related to fraud involving the first-time homebuyer credit (FTHC).  On its website, the IRS warned taxpayers to beware of this type of scheme. On Thursday, July 23, 2009, tax preparer James Otto Price III, from Jacksonville, Florida, pled guilty to falsely claiming […]

Change to Nevada Law Prohibits Deficiency Judgments

Nevada currently provides for the right of a foreclosing lender on real estate to pursue a deficiency judgment against the borrower on any type of property including a primary residence. Nevada is known as a full recourse state.  The law provides for a six month period following the trustee’s sale in which the lender may […]