Ann Hardegger, Petitioner v. Daniel Clark and Cheryl Clark, Respondents

Summary

The court held that the petitioner’s contribution claim under 26 U.S.C. § 6672(d) arose when the respondents’ company failed to remit withheld payroll taxes, not when the petitioner later paid the tax penalty. Because that conduct occurred before the respondents filed for Chapter 7 bankruptcy, the contribution claim was a pre-petition debt subject to discharge. The court also held that the court of appeals properly addressed dischargeability and affirmed its judgment, remanding for further proceedings consistent with the opinion.