<html><head><meta http-equiv="content-type" content="text/html; charset=us-ascii"></head><body dir="auto"><div><br><br><span style="background-color: rgba(255, 255, 255, 0);">Can you print thus for me please?</span></div><div id="AppleMailSignature"><span style="background-color: rgba(255, 255, 255, 0);"><br></span></div><div id="AppleMailSignature"><span style="background-color: rgba(255, 255, 255, 0);"><br>Gery W. Edson</span><div><span style="background-color: rgba(255, 255, 255, 0);">C. W. Moore Plaza</span></div><div><a href="x-apple-data-detectors://0/0" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="0/0" style="background-color: rgba(255, 255, 255, 0);"><font color="#000000">250 South Fifth St, Suite 820</font></a></div><div><a href="x-apple-data-detectors://0/0" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="0/0" style="background-color: rgba(255, 255, 255, 0);"><font color="#000000">PO Box 448</font></a></div><div><a href="x-apple-data-detectors://0/0" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="0/0" style="background-color: rgba(255, 255, 255, 0);"><font color="#000000">Boise, ID 83701</font></a></div><div><span style="background-color: rgba(255, 255, 255, 0);">Phone: <a href="tel:(208)%20345-8700" x-apple-data-detectors="true" x-apple-data-detectors-type="telephone" x-apple-data-detectors-result="0/1">(208) 345-8700</a></span></div><div><span style="background-color: rgba(255, 255, 255, 0);">Cellular: <a href="tel:(208)%20859-8711" x-apple-data-detectors="true" x-apple-data-detectors-type="telephone" x-apple-data-detectors-result="0/2">(208) 859-8711</a></span></div><div><span style="background-color: rgba(255, 255, 255, 0);">Fax: <a href="tel:(208)%20389-9449" x-apple-data-detectors="true" x-apple-data-detectors-type="telephone" x-apple-data-detectors-result="0/3">(208) 389-9449</a></span></div></div><div><br>On Jan 19, 2016, at 12:44 PM, Marty Martelle <<a href="mailto:attorney@martellelaw.com">attorney@martellelaw.com</a>> wrote:<br><br></div><blockquote type="cite"><div><span>I will try to get the recording of the webinar posted. In the meantime, attached is the outline from the webinar. Perhaps this will be helpful to someone.</span><br><span></span><br><span>Marty</span><br><span></span><br><span>-----Original Message-----</span><br><span>From: CLBS [<a href="mailto:clbs-bounces@admws.idaho.gov">mailto:clbs-bounces@admws.idaho.gov</a>] On Behalf Of Marty Martelle</span><br><span>Sent: Tuesday, January 19, 2016 10:36 AM</span><br><span>To: Robin Long; Tyler McGee; <a href="mailto:clbs@admws.idaho.gov">clbs@admws.idaho.gov</a></span><br><span>Subject: Re: [CLBS] Tax Discharge</span><br><span></span><br><span>I put on a webinar CLE last year on Discharging Taxes in Bankruptcy. It was free and you might be able to view it. The state bar may have a copy of it for you to obtain and watch. If not, I could post it on one of my websites and make it available. It is a complicated subject with lots of pitfals. </span><br><span></span><br><span></span><br><span>Martin J. Martelle, Attorney</span><br><span>Martelle, Bratton and Associates</span><br><span>A BBB "A+" Rated Law Firm</span><br><span>Tel: 208-938-8500</span><br><span>Fax: 208-938-8503</span><br><span><a href="http://www.martellelaw.com">www.martellelaw.com</a></span><br><span></span><br><span>Link to our BBB Site:</span><br><span><a href="http://www.bbb.org/boise/business-reviews/attorneys-bankruptcy-and-taxes/martelle-law-offices-p-a-in-eagle-id-90005332/">http://www.bbb.org/boise/business-reviews/attorneys-bankruptcy-and-taxes/martelle-law-offices-p-a-in-eagle-id-90005332/</a></span><br><span></span><br><span></span><br><span>PRIVILEGE AND CONFIDENTIALITY NOTICE </span><br><span>This e-mail is intended only for the use of the recipient named and may contain information that is confidential, privileged, and exempt from disclosure under applicable laws. If you are not the named recipient, you may have received this transmission in error. We ask that you immediately notify the sender and remove this and all attached file(s) from your system. Receipt by anyone other than the intended recipient is not a waiver of the attorney-client or work-product privileges. You are hereby notified that any disclosure, copying, distribution, or use of any of the information contained in this transmission if you are not the intended recipient is prohibited and may expose you to liability.</span><br><span></span><br><span></span><br><span></span><br><span></span><br><span></span><br><span></span><br><span>-----Original Message-----</span><br><span>From: CLBS [<a href="mailto:clbs-bounces@admws.idaho.gov">mailto:clbs-bounces@admws.idaho.gov</a>] On Behalf Of Robin Long</span><br><span>Sent: Tuesday, January 19, 2016 8:46 AM</span><br><span>To: Tyler McGee; <a href="mailto:clbs@admws.idaho.gov">clbs@admws.idaho.gov</a></span><br><span>Subject: Re: [CLBS] Tax Discharge</span><br><span></span><br><span>Tyler:</span><br><span></span><br><span>My practice is to have my client (or you can via a POA), get their tax ACCOUNT transcripts (you must use that magic word), then you will see everything that has happened with their taxes from the time they filed them, i.e., any assessments at some time after filing, whether they filed late, or any action, that may affect the dischargeability date. </span><br><span></span><br><span>Feel free to call me to discuss. </span><br><span></span><br><span>Robin Long</span><br><span>Attorney</span><br><span>Foley Freeman PLLC</span><br><span>953 S. Industry Way</span><br><span>Meridian, ID 83642</span><br><span>P.O. Box 10</span><br><span>(208) 888-9111</span><br><span>(208) 888-5130</span><br><span></span><br><span>-----Original Message-----</span><br><span>From: CLBS [<a href="mailto:clbs-bounces@admws.idaho.gov">mailto:clbs-bounces@admws.idaho.gov</a>] On Behalf Of Tyler McGee</span><br><span>Sent: Tuesday, January 19, 2016 8:17 AM</span><br><span>To: <a href="mailto:clbs@admws.idaho.gov">clbs@admws.idaho.gov</a></span><br><span>Subject: [CLBS] Tax Discharge</span><br><span></span><br><span></span><br><span></span><br><span>Listmates,</span><br><span></span><br><span>Over the few years that I've practiced in this field I've had only a handful of clients who have owed tax debts at the time of filing. On each of those filings where taxes were owed none of them have ever fallen into the narrow qualification for tax discharge, until recently. I've checked and double checked and I'm fairly certain that finally come across a couple who might qualify for a discharge of their taxes. I'm getting ready to file a chapter 7 and my question is: What steps to I need to take to ensure that these debts are actually discharged? I would appreciate any guidance that you may have in this area. Thank you.</span><br><span></span><br><span>Tyler J. McGee</span><br><span></span><br><span>ROY, NIELSON, BARINI-GARCIA & PLATTS</span><br><span>P.O. Box 487</span><br><span>Twin Falls, Idaho 83303-0487</span><br><span>Phone: (208) 734-4450</span><br><span>Fax: (208) 734-4452</span><br><span></span><br><span>This firm will not mail a hard copy of this transmission and any files transmitted with it to you unless specifically requested.</span><br><span>CONFIDENTIALITY NOTICE: This e-mail and any files transmitted with it are confidential and may contain material protected by the Attorney-Client privilege. If you are not the intended recipient or the person responsible for delivering the e-mail to the intended recipient, be advised that you have received this e-mail in error and that any use, dissemination, forwarding, printing, or copying of this e-mail is strictly prohibited. If you have received this e-mail in error, please immediately return this e-mail to the sender and delete the copy that was sent to you. Thank you.</span><br><span></span><br><span>_______________________________________________</span><br><span>CLBS mailing list</span><br><span><a href="mailto:CLBS@admws.idaho.gov">CLBS@admws.idaho.gov</a></span><br><span><a href="http://admws.idaho.gov/mailman/listinfo/clbs">http://admws.idaho.gov/mailman/listinfo/clbs</a></span><br><span></span><br><span>!SIG:569e53af316951901970593!</span><br><span></span><br><span>_______________________________________________</span><br><span>CLBS mailing list</span><br><span><a href="mailto:CLBS@admws.idaho.gov">CLBS@admws.idaho.gov</a></span><br><span><a href="http://admws.idaho.gov/mailman/listinfo/clbs">http://admws.idaho.gov/mailman/listinfo/clbs</a></span><br><span>_______________________________________________</span><br><span>CLBS mailing list</span><br><span><a href="mailto:CLBS@admws.idaho.gov">CLBS@admws.idaho.gov</a></span><br><span><a href="http://admws.idaho.gov/mailman/listinfo/clbs">http://admws.idaho.gov/mailman/listinfo/clbs</a></span><br></div></blockquote><blockquote type="cite"><div><4 23 bankruptcydischargefinal.pdf></div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>CLBS mailing list</span><br><span><a href="mailto:CLBS@admws.idaho.gov">CLBS@admws.idaho.gov</a></span><br><span><a href="http://admws.idaho.gov/mailman/listinfo/clbs">http://admws.idaho.gov/mailman/listinfo/clbs</a></span><br></div></blockquote></body></html>