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In re Artisan Woodworkers (Ward v. Board of Equalization) (2000)

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Interest on Nondischargeable Tax Debts

The Board filed a claim for the principal amount of tax and pre-petition interest in debtor's Chapter 11 bankruptcy. The claim also included post-confirmation interest, but did not include post-petition, pre-confirmation interest and penalties. The debtor satisfied the requirements of his confirmed reorganization plan, which did not include the post-petition, pre-confirmation interest and penalties. The Board issued an assessment for such amounts, and thereafter recorded a lien against the debtor who initiated an adversary proceeding challenging the Board's assessment and collection efforts. The debtor was personally liable for the tax debt because it was excepted from discharge by 11 U.S.C. section 523(a)(1)(A). The court held that post-petition interest on a tax debt excepted from discharge is also excepted from discharge and is recoverable against the debtor personally and thus upheld the Board's assessment. In re Artisan Woodworkers (Ward v. Board of Equalization) (9th Cir. 2000) 204 F.3d 888.