Corporate Chapter 7 Bankruptcy: Filing & Post-Filing Considerations and Case Preparation, Tax Traps, and IRS Claim Challenges

Scott N. Brown, Partner | Bast Amron LLP

Scott N. Brown is a nationally recognized bankruptcy and insolvency attorney and partner at Bast Amron LLP in Miami. With more than 20 years of experience, Scott concentrates his practice on court-appointed fiduciary representation, creditor’s rights, complex bankruptcy litigation, and business reorganization. Praised by Chambers USA as “very practical” with the ability to “make deals, but can also litigate where needs be,” he is widely regarded as a thought leader in the insolvency field.

• Education & Credentials

Scott earned his Juris Doctor, magna cum laude, from Nova Southeastern University Shepard Broad Law Center and his Bachelor of Business Administration from Emory University. He is admitted to the Florida Bar and the District of Columbia Bar, as well as the U.S. Supreme Court, the U.S. Court of Appeals for the Eleventh Circuit, and the U.S. District and Bankruptcy Courts for the Southern and Middle Districts of Florida.

• Recognition & Leadership

Scott has been continuously ranked by Chambers and Partners USA for Bankruptcy since 2011. He is listed in Best Lawyers in America for Bankruptcy, Creditor-Debtor Rights/Insolvency and Reorganization Law, and Litigation–Bankruptcy (2013–2025) and has been recognized by Florida Super Lawyers in Bankruptcy and Business Litigation (2015–2025), including selection to the Top 100 in Florida from 2017 to 2022. Additional honors include recognition by the South Florida Legal Guide as a Top Lawyer in Bankruptcy (2015–2023), selection to Florida Trend’s Florida Legal Elite for Bankruptcy and Workout (2014–2023), and a Martindale-Hubbell AV Preeminent rating.

• Professional Involvement

Scott serves on the Board of Directors of the National Association of Bankruptcy Trustees (NABT) and is a past president of the Bankruptcy Bar Association of the Southern District of Florida. He is an active member of the American Bankruptcy Institute and previously served on the Florida Bar Eleventh Judicial Circuit Grievance Committee. A frequent speaker and thought leader, Scott has presented at conferences and seminars hosted by the NABT, the American Bankruptcy Institute, the ABA Business Law Section, and the University of Miami School of Law Annual Bankruptcy Skills Workshop, among others, on topics ranging from fraudulent transfer litigation to fiduciary administration and Chapter 7 trustee practice.

• Experience

Scott has been a Chapter 7 Panel Trustee in the Southern District of Florida since 2011 and has administered over 2,500 individual and corporate Chapter 7 and Chapter 11 cases. He routinely serves in a variety of fiduciary roles — including Chapter 11 Trustee, Examiner, Receiver, and mediator — and regularly represents other trustees, assignees, and receivers. His representative matters include serving as Chapter 11 Trustee in the successful sale of a SaaS company’s assets in In re JDi Data Corporation; spearheading confirmation of a liquidating plan and the sale of a South Beach property for over $7 million in In re 942 Penn RR, LLC; managing multi-million-dollar recoveries in an EB-5 fraud case in In re South Atlantic Regional Center, LLC; and obtaining multi-million-dollar judgments against former officers and directors in In re Excelium Management, LLC. Prior to joining Bast Amron, Scott was a partner at Tabas, Freedman, Soloff, Brown & Rigali, P.A. and served as Vice President and Chief Financial Officer of C.M.I. Enterprises, Inc.

Elan Becker, Founder & CEO | Enrolled Agent Concierge

Elan Becker is an Enrolled Agent admitted to practice before the Internal Revenue Service and the founder of Enrolled Agent Concierge, a boutique tax advisory and resolution practice delivering white-glove service to entrepreneurs and high-net-worth individuals. Known for translating complex IRS codes into practical, actionable strategies, Elan combines deep technical expertise with an unwavering commitment to client responsiveness — backed by a guaranteed 48-hour response time or the next month of service is free.

• Education & Credentials

Elan holds a degree from Towson University and earned the Enrolled Agent (EA) designation, the highest credential the IRS awards to tax professionals, granting unlimited practice rights to represent taxpayers before the agency on all federal tax matters. Elan is also pursuing the Certified Tax Resolution Specialist (CTRS) credential to further deepen expertise in tax resolution and taxpayer advocacy. Additionally, Elan serves as an Expert with GLG (Gerson Lehrman Group), providing on-demand tax advisory insights to institutional decision-makers.

• Recognition & Leadership

Elan is a published contributor to the EA Journal, the flagship publication of the National Association of Enrolled Agents (NAEA), writing on advanced topics such as S-corporation versus C-corporation entity structuring for closely held businesses. A sought-after speaker and webinar presenter, Elan regularly delivers continuing education programming for tax professionals on topics including advanced tax strategies for high-net-worth clients, regulatory trends, S-corporation tax elections, state-level tax enforcement, and proactive audit risk management. These presentations emphasize real-world application over academic theory, equipping practitioners with strategies they can put to work immediately.

• Professional Involvement

Elan is a member of the National Association of Enrolled Agents (NAEA) and is active in the broader tax professional community through speaking engagements at business schools, industry associations, and entrepreneurship events. Through platforms such as SpeakerHub and Qwoted, Elan contributes expert commentary to media outlets and public forums, helping elevate awareness of the Enrolled Agent profession and the critical role EAs play in taxpayer representation.

• Experience

With over a decade of experience spanning accounting, auditing, operations, and tax, Elan’s career reflects a distinctive blend of institutional rigor and entrepreneurial grit. Prior to founding Enrolled Agent Concierge, Elan served as a Senior Accountant at ManTech International, a leading cybersecurity and federal technology contractor, gaining firsthand exposure to the accounting demands of government-adjacent enterprises. From 2019 to 2022, Elan owned and operated multiple eCommerce businesses, developing an intimate understanding of the cash flow, compliance, and operational challenges small business owners face daily. Today, Enrolled Agent Concierge operates on a concierge-medicine model — limiting the practice to just 20 elite clients at a time — to ensure each client receives deeply personalized tax planning, advisory, and resolution services. Elan specializes in federal and state tax disputes, including offers in compromise, trust fund recovery penalty investigations, payroll tax issues, and audit defense across high-risk industries such as eCommerce, restaurants and food & beverage, consumer packaged goods, and trucking. Whether guiding a client through a six-figure tax liability or advising on S-corporation structuring, Elan brings clarity, urgency, and a relentless commitment to leveling the playing field between business owners and tax authorities.

SESSION 1 – Corporate Chapter 7: From Filing to Final Administration | 1:00pm – 2:00pm

This session provides a comprehensive overview of corporate Chapter 7 bankruptcy, covering pre-filing due diligence, insider considerations, trustee duties, the 341-meeting process, and post-filing administration through estate conclusion.

BREAK | 2:00pm – 2:10pm

SESSION 2 – Tax Issues in Corporate Chapter 7: From Priority Claims to Criminal Exposure | 2:10pm – 3:10pm

This session examines the critical tax issues arising in corporate Chapter 7 cases, including income allocation, priority claims, federal tax lien challenges, trust fund recovery penalties, unfiled return exposure, and IRS criminal investigation considerations.