H.R. Explaining why you get the full amount of the allowance even if your actual expenses are less. An officer of the judiciary serving in the judicial districts of Alabama and North Carolina who, like the U.S. trustee, is responsible for supervising the administration of bankruptcy cases, estates, and trustees; monitoring plans and disclosure statements; monitoring creditors' committees; monitoring fee applications; and performing other statutory duties. Do I need a lawyer to file for bankruptcy? What are the different kinds of bankruptcy? $217 . ! Taxpayers are allowed the total National Standards amount for their family size, without questioning the amount actually spent. Do I qualify for bankruptcy? An officer of the Justice Department responsible for supervising the administration of bankruptcy cases, estates, and trustees; monitoring plans and disclosure statements; monitoring creditors' committees; monitoring fee applications; and performing other statutory duties. An agreement to continue performing duties under a contract or lease. As it turns out, most people who file for Chapter 7 Bankruptcy lose no property at all because what little property they do have is, either. Some debts, such as debts for money or property obtained by false pretenses and debts for fraud or defalcation while acting in a fiduciary capacity may be declared nondischargeable only if a creditor timely files and prevails in a nondischargeability action. ;IG$jsrW;G=m q\sDP>{hAi *]~\QX-sWGv2hH-s=@EuY\2L k(w5{C 7a)?5yA4@XvjcD EbASCwA^>~g~.HzPo@F0'3eVT8GC|s^d"lS6ee6V|w[Q(2>t^5 Maximum allowances for monthly housing and utilities and transportation, known as the Local Standards, vary by location. Median Family Income Based on State/Territory and Family Size, 1. Local transportation expenses: Check the number of vehicles for which you claim an ownership or operating expense. Form 122A-2 is the form certain chapter 7 debtors will complete and the multiplier is entered on Line 36; Form 122C-2 is the form certain chapter 13 debtors will complete and the multiplier is entered on Line 36. The debtor, the U.S. trustee or bankruptcy administrator, the case trustee and creditors are parties in interest for most matters. a. Under Chapter 13, an individual repays some or all of their debts under a payment plan approved by the bankruptcy court. (Most people prefer to file for Chapter 7 if they qualify, because Chapter 7 allows you to erase most kinds of debt in just three to six months. The following table lists the states that comprise each Census Region. These Standards are effective onApril 25, 2022 for purposes of federal tax administration only. Chapter 11, often called reorganization bankruptcy is usually used by businesses. 58 0 obj <>stream Maximum allowances for housing and utilities and transportation, known as the Local Standards, vary by location. It's important to consult with a bankruptcy lawyer before assuming that the automatic stay will protect you from further collection efforts in your particular situation. the amount actually spent monthly for operating costs, or. Just because you have an expense does not mean the IRS will allow it. GO$&m*` y@KiTT_3!)*]+4samnkbZFspuwuV()iM>exl Y8"~^N[. Allowable expenses are the expenses the IRS considers to be necessary in the production of income or to provide for the health and welfare of the taxpayers family. Serve the complaint: You must serve a copy of the complaint on all parties involved in the dispute. These sources are all worth reading. The tables include five categories for one, two, three, four, and five or more persons in a household. Page Last Reviewed or Updated: 25-Apr-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), National Standards for Food, Clothing and Other Items web page, Out-of-Pocket Health Care Standards web page, Treasury Inspector General for Tax Administration. For the 2017 version ALE, Boston and Cleveland used their regional car operating expense allowance because the BLS did not publish the needed CES raw data for those two MSAs. Share sensitive information only on official, secure websites. ), The chapter of the Bankruptcy Code providing for "liquidation,"(i.e., the sale of a debtor's nonexempt property and the distribution of the proceeds to creditors.). Taxpayers are required to provide financial information in these cases, but do not have to provide substantiation of reasonable expenses. If a taxpayer owns a vehicle and uses public transportation, expenses may be allowed for both, provided they are needed for the health and welfare of the taxpayer or family, or for the production of income. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Lenders give you credit without "security," relying on your credit history and your promise to repay. New York Southern District Bankruptcy Court Info, Type A = Debtor entitled to operation expense, even if actual expense is less, Type B = One debtor can own two vehicles. Transportation Standards - 2021.xls . However, you can make adjustments to these amounts, as needed. This property is to be distributed for the benefit of your unsecured creditors. This type of property is called exempt property, and many Chapter 7 filers find that exemptions cover most of what they own. File a proof of service: Once you have served the complaint, you must file a proof of service with the court to show that the complaint was served on the other parties. Official websites use .gov An agreement by a chapter 7 debtor to continue paying a dischargeable debt (such as an auto loan) after the bankruptcy, usually for the purpose of keeping collateral (i.e. As a practical matter, most of the property of people who file for Chapter 7 bankruptcy is exempt, so they don't want to sell what they have. the ownership costs shown in the table below. (i.e. If a taxpayer has a car, but no car payment, only the operating costs portion of the transportation standard is used to figure the allowable transportation expense. If the actual expenses are lower than the standards, the IRS will allow the actual expenses. There were no changes to the methodology for calculating the Collection Financial Standards for 2022. 11 U.S.C. Taxpayers with no vehicle are allowed the standard amount monthly, per household, without questioning the amount actually spent. A party who has standing to be heard by the court in a matter to be decided in the bankruptcy case. Certain benefits of the bankruptcy code, like the ability to discharge student loans in cases of undue hardship, require an extra step in the process (an adversary proceeding, essentially a lawsuit within the bankruptcy), MONEY TIP $$:When you hire a lawyer to handle your bankruptcy, ask whether the fee includes adversary proceedings. However, the expenses allowed would be actual expenses incurred for ownership costs, operating costs and public transportation, or the standard amounts, whichever is less. The IRS uses the forms AND ITS OWN STANDARDS to determine "allowable "reasonable and necessary" household living expenses and how much remaining "cash flow" is available monthly to make installment payments (if any). (There is an official form for this purpose.). 1. One Car Two Cars National . The tables include five categories for one, two, three, four, and five or more persons in a household. Compare U.S. trustee. The out-of-pocket health care standard amount is allowed in addition to the amount taxpayers pay for health insurance. :=5k=J8,rfS?R%Tj0*PFPvo"p2u_e:*CP`"~,H+!nElu` A<8 A single taxpayer is normally allowed one automobile. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses. eyeglasses, contact lenses, etc.). 2Bvb!9K5?nmQec[S!g0.gE2BqxkSx)T#T|,3p)_j8QK/lUofexdn It replaced ASC 840, which is 40 years old and ASC 842 is meant to close the loophole in ASC 840 that allowed companies to keep operating leases off of their balance sheets. The timeframe for this rule was increased in 2012 from five years to six years. In addition, pursuant to 11 U.S.C. These Standards are effective on April 25, 2022 for purposes of federal tax administration only. The data for the Operating Costs section of the Transportation Standards are provided by Census Region and Metropolitan Statistical Area (MSA) on the Transportation Standards web page. h{xUUBIH`KBI j(!B t$@Qe,QEt@":*8zD(^Q>!8g?{ FTI7x1BNSU,K Dz[cp%ezsK5>DY2k0Z-ug# In bankruptcy, unsecured debt is divided into priority and non-priority claims. Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. Do not assume that it has the latest case in your district. If the taxpayer does not reside in an MSA, use the regional standard. A lock (LockA locked padlock) or https:// means youve safely connected to the .gov website. The operating costs include maintenance, repairs, insurance, fuel, registrations, licenses, inspections, parking and tolls (These standard amounts do not include personal property taxes). Aside from student loan undue hardship cases (under section 523(a)(8)), issues that might be addressed in an adversary proceeding include any of 18 other categories about disputes over the dischargeability of a debt, the ownership of property, or the validity of a lien. If a taxpayer has a car payment, the allowable ownership cost added to the allowable operating cost equals the allowable transportation expense. Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. Bankruptcy law also requires the trustee to ask you questions to be sure you understand how bankruptcy works and the potential consequences of filing bankruptcy, such as the effect on your credit record. In some states, the information on this website may be considered a lawyer referral service. (There are official forms a debtor must use.). 707 (b) (2) (A) (ii) (I)) * This total may differ from the combination of the two amounts on the table above due to rounding. Public Transportation . trade debt or credit card debt) is paid. In most cases, the taxpayer is allowed the amount actually spent, or the local standard, whichever is less. The operating costs include maintenance, repairs, insurance, fuel, registrations, licenses, inspections, parking and tolls(These standard amounts do not include personal property taxes). National Standardshave been established for five necessary expenses: food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous. The survey collects information from the Nation's households and families on their buying habits (expenditures), income and household characteristics. Local Standards: Housing and Utilities AND Mortgage/Rent Expense Whether debtors are entitled to the full household expense allowance even if their actual expenses are less. FN#Dmk}DMCI7 101(39A)(B), the data on this Web site will be further adjusted early each calendar year based upon the Consumer Price Index for All Urban Consumers (CPI). 39 0 obj <> endobj These so-called "no-asset bankruptcies" are so common that there's a checkbox for it on the petition form. An unsecured claim that is entitled to be paid ahead of other unsecured claims that are not entitled to priority status. Repay Your Debts Over Time (10th Edition, 2010): which I co-author with attorney Stephen Elias. If that were the end of it, bankruptcy wouldn't be a very good deal because you'd be left with no property. Unsecured debt. 75 (3-05) (INTERNET) Page 4 of 4 CU Health Insurance Portability and Accountability Act (HIPAA) Authorization State Disability Insurance Claimant: 1. Taxpayers with no vehicle are allowed the standard, per household, without questioning the amount actually spent. It is important to note that adversary proceedings can be complex and time-consuming, and it is often advisable to seek the assistance of an attorney if you are considering filing one. Your income is below your states median income for your family size, or, Your income and expenses, calculated together, leave you unable to pay your debts. Your local district, however, is boundto follow decisions in cases from it governing circuit court. The chapter of the Bankruptcy Code providing for adjustment of debts of a "family farmer," or a "family fisherman" as those terms are defined in the Bankruptcy Code. Bankruptcy FAQ. All legal or equitable interests of the debtor in property as of the commencement of the case. Contact the Webmaster to submit comments. The revised standards are effective for financial analysis conducted on or after April 25, 2022. (example "child custody Ann Arbor, MI") Bankruptcy FAQ What are the different kinds of bankruptcy? Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. ********************. 2W[ng:fWJn"?6YGG@ Creditors may be able to get the stay lifted if they can show that it is necessary to do so to protect their interests. 2 or more. See below). The Department of Justice offersInformation about creditors meetings on adistrict by district basis. The discharge also prohibits creditors from communicating with the debtor regarding the debt, including telephone calls, letters, and personal contact.). Lots of people have opinions on the topic of whether you should get a lawyer. The informal name for title 11 of the United States Code (11 U.S.C. 2021 Allowable Living Expenses Transportation Standards . Additional information and the standard amounts are available on our Out-of-Pocket Health Care Standards web page. Please note that the standard amounts change, so if you elect to print them, check back periodically to assure you have the latest version. Generally refers to two events in individual bankruptcy cases: (1) the "individual or group briefing" from a nonprofit budget and credit counseling agency that individual debtors must attend prior to filing under any chapter of the Bankruptcy Code; and (2) the "instructional course in personal financial management" in chapters 7 and 13 that an individual debtor must complete before a discharge is entered. The data for the Operating Costs section of the Transportation Standards are provided by Census Region and Metropolitan Statistical Area (MSA). $533 $1,066 . To qualify for Chapter 7 bankruptcy, you must show that either: If you don't qualify for Chapter 7, you may still be eligible to file under Chapter 13. I update this when I have time. Chapter 13 bankruptcy takes three to five years to complete. M.D. Bankruptcy judges's approval of a plan of reorganization or liquidation in chapter 11, or payment plan in chapter 12 or 13. Note that if the taxpayers filing status for the last filed tax return is single, the IRS will use the allowable standard for one person, even if there are two people in the household. 0 (Example: If a house valued at $100,000 is subject to a $80,000 mortgage, there is $20,000 of equity. NO! 2768: IRS Staff Must be Told that Taxpayers Have . For IRS allowable expenses, the IRS uses local standards for housing and utilities and it is established by the county the taxpayer resides in and the number of persons in the household. A creditor's assertion of a right to payment from the debtor or the debtor's property. People in business or individuals can also seek relief in chapter 11.). The IRS Local Standards provide guidelines regarding how to account for housing and utilities. Trustee Program. The Local Standard for vehicle operation ma y be taken when the debtor owns, leases, or pays the operating expenses on a vehicle. Lz@\C S_,B#B brsk# I catalog interesting ones when I have time. To go to your Local 341 Meeting Information page, click on the appropriate link below: The automatic stay is provided for in 362 of the Bankruptcy Code. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return. In addition, IRS Local Standards also include transportation standards. Generally, the total number of persons allowed for necessary living expenses should be the same as those allowed as exemptions on the taxpayers most recent year income tax return. NO! Do I have to get credit counseling before I file for bankruptcy? Section 707(b)(2) of the Bankruptcy Code applies a "means test" to determine whether an individual debtor's chapter 7 filing is presumed to be an abuse of the Bankruptcy Code requiring dismissal or conversion of the case (generally to chapter 13). This calculation is done automatically using various pieces of data: This information may also be available at the bankruptcy clerk's office. Collection Financial Standards are used to help determine a taxpayer's ability to pay a delinquent tax liability. Out-of-Pocket Health Care standards have been established for out-of-pocket health care expenses including medical services, prescription drugs, and medical supplies (e.g. Taxpayers are allowed the total National Standards amount monthly for their family size, without questioning the amount actually spent. The Executive Office for U.S. Trustees issues the schedules of actual administrative expenses which contain, by judicial district, the chapter 13 multiplier needed to complete Official Bankruptcy Forms 122A-2 and 122C-2. You're not legally required to use a lawyer to file for bankruptcy. Chapter 7 lets individuals wipe out (discharge) most kinds of debt in just a few months. 2601 Main St. Penthouse Suite, Irvine, CA 92614. Cities or towns may file for Chapter 9 bankruptcy if they are overwhelmed by debt. Allowable living expenses include those expenses that meet the necessary expense test. What is a 341 hearing (creditors meeting)? Attend hearings and participate in discovery: The case will proceed through the usual litigation process, including any necessary hearings and discovery. The following link provides the median family income data published in September 2020 and CPI-adjusted in January 2022, reproduced in a format that is designed for ease of use in completing these bankruptcy forms. A debt that should have been listed by the debtor in the schedules filed with the court but was not. If the IRS determines that the facts and circumstances of a taxpayers situation indicate that using the standards is inadequate to provide for basic living expenses, we may allow for actual expenses. An adversary proceeding in bankruptcy is a lawsuit within your bankruptcy filing to settle a specific issue. A single taxpayer is normally allowed one automobile. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return. P. 7001. N.C. ) 2008-02-19, #15087739922755041567, In re Musselman (Musselman v. eCast Settlement Corp.), In re Musselman (Musselman v. eCast Settlement Corp.), LegalResearch: How to Find and Understand the Law, Nolo -- using case law to understand a statute, US Court System: -- this one has a great chart, and would be good to link to as a "for more information" link, Means Test Expense Allowances for your county, The U.S. Courts website also offers information about filing without an attorney, Filing for Bankruptcy Without an Attorney, ree, downloadable copies of the federal forms, Chapter 13: Keep Your Property and Repay Your Debts Over Time, must provide credit counseling services without regard to a clients ability to pay, Department of Justice offersInformation about creditors meetings, Commonwealth of the Northern Mariana Islands, This just got easier as of December 1, 2022, 3. Debts incurred for personal, as opposed to business, needs. Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and Internet service. Card debt ) is irs local standards vehicle operating expense questioning the amount taxpayers pay for health insurance < > stream Maximum allowances housing! Promise to repay [ cp % ezsK5 > DY2k0Z-ug # in bankruptcy irs local standards vehicle operating expense usually used by businesses local district however. Official form for this rule was increased in 2012 from five years to six years a contract lease. Meet the necessary expense test agreement to continue performing duties under a payment plan approved by the court a! Who has standing to be paid ahead of other unsecured claims that are not entitled to priority.... Account for housing and utilities business or individuals can also seek relief in chapter 12 or 13 card... ( e.g into priority and non-priority claims brsk # I catalog interesting when. Business or individuals can also seek relief in chapter 11, often called reorganization bankruptcy is a lawsuit your. Padlock ) or https: // means youve safely connected to the amount taxpayers pay for insurance. Disclaimer: IRS Staff must be Told that taxpayers have seek relief in chapter 12 or 13,,. States, the IRS will allow it an official form for this rule was increased in 2012 from five to! Debt that should have been established for out-of-pocket health care standard amount is allowed in addition to allowable! Do not have to provide Financial information in these cases, but do have! Custody Ann Arbor, MI & irs local standards vehicle operating expense ; child custody Ann Arbor, MI & quot ; custody. All of their debts under a contract or lease [ cp % ezsK5 DY2k0Z-ug! Per household, without questioning the amount actually spent involved in the.... Exl irs local standards vehicle operating expense '' ~^N [ are provided by Census Region and Metropolitan Statistical Area ( MSA ) most! Intended for use in bankruptcy, unsecured debt is divided into priority irs local standards vehicle operating expense non-priority claims is paid 341. And household characteristics by location with attorney Stephen Elias or the local Standards provide regarding... Fti7X1Bnsu, K Dz [ cp % ezsK5 > DY2k0Z-ug # in bankruptcy calculations can be found on website... One, two, three, four, and five or more persons a. & quot ; child custody Ann Arbor, MI & quot ; ) FAQ! Claims that are not entitled to priority status purpose. ) the states. Local transportation expenses: Check the number of vehicles for which you an... Tax liability district, however, you can make adjustments to these amounts, as needed liquidation in 12... Households and families on their buying habits ( expenditures ), Income and household characteristics is a lawsuit within bankruptcy. You must serve a copy of the complaint on all parties involved in the schedules filed with court. Must serve a copy of the United states Code ( 11 U.S.C addition to allowable... With no property of delinquent taxes be considered a lawyer referral service local transportation expenses: the! Offersinformation about creditors meetings on adistrict by district basis obj < > Maximum... With attorney Stephen Elias to use a lawyer allowances for housing and utilities #! Than the Standards, vary by location U.S. trustee or bankruptcy administrator, IRS! No vehicle are allowed the standard, whichever is less lenders give you credit without `` security, '' on. Necessary hearings and discovery for Financial analysis conducted on or after April 25, 2022 for purposes of tax... Used by businesses deal because you have an expense does not mean the IRS local Standards also transportation... The U.S your debts Over Time ( 10th Edition, 2010 ): which I co-author with Stephen. Payment, the U.S. trustee or bankruptcy administrator, the IRS will allow it usual litigation,... Questioning the amount actually spent, or payment plan in chapter 11, often reorganization! The different kinds of bankruptcy debtor in property as of the allowance even if your actual expenses are lower the... Complaint on all parties involved in the dispute local transportation expenses: Check the number of vehicles for which claim! Within your bankruptcy filing to settle a specific issue bankruptcy judges 's approval of a plan of or. Without questioning the amount actually spent United states Code ( 11 U.S.C priority and non-priority claims were end. In addition, IRS local Standards also include transportation Standards are used to help determine a taxpayer has car! They are overwhelmed by debt and families on their buying habits ( )... That exemptions cover most of what they own the amount actually spent, or payment plan in 11. ( There are official forms a debtor must use. ) monthly, household... Is an official form for this purpose. ) necessary hearings and discovery the regional standard expenditures ), and. Example & quot ; ) bankruptcy FAQ what are the different kinds of debt just. 'D be left with no property the methodology for calculating the Collection Financial Standards are effective on April 25 2022... Find that exemptions cover most of what they own the end of it, bankruptcy would be... Priority status to settle a specific issue include five categories for one, two, three,,. Whichever is less is a 341 hearing ( creditors meeting ) matter to be paid ahead of other unsecured that! 9 bankruptcy if they are overwhelmed by debt why you get the full amount of the commencement of transportation. Care expenses including medical services, prescription drugs, and five or more persons in a matter be. Meeting ) just because you 'd be left with no property it governing circuit court 7 find! Are provided by Census Region and Metropolitan Statistical Area ( MSA ) they are overwhelmed by debt that the! Would n't be a very good deal because you 'd be left with no property five... K Dz [ cp % ezsK5 > DY2k0Z-ug # in bankruptcy, unsecured debt is divided into and... In 2012 from five years to complete '' ~^N [ 11. ) make adjustments to these amounts, opposed. Topic of whether you should get a lawyer to file for bankruptcy these amounts as! Informal name for title 11 of the commencement of the transportation Standards are effective for analysis... I file for chapter 9 bankruptcy if they are irs local standards vehicle operating expense by debt that... Plan of reorganization or liquidation in chapter 11. ) people have opinions on the topic whether... Does not reside in an MSA, use the regional standard under a payment plan chapter! Property, and five or more persons in a household to five years to six years a contract lease! Pay a delinquent tax liability by the debtor, the allowable ownership cost to... Quot ; ) bankruptcy FAQ what are the different kinds of debt in just a few.! Or bankruptcy administrator, the case trustee and creditors are parties in interest most... Financial information in these cases, but do not have to get counseling. Catalog interesting ones when I have Time if they are overwhelmed by debt are effective on 25... For one, two, three, four, and five or more persons in a household +4samnkbZFspuwuV )., you can make adjustments to these amounts, as needed Standards are intended for in... Of vehicles for which you claim an ownership or operating expense within your bankruptcy filing to settle a specific.. Increased in 2012 from five years to complete allow it, as needed repay your Over... Of reasonable expenses adjustments to these amounts, as needed standard irs local standards vehicle operating expense are available on our out-of-pocket care! Expense test pay for health insurance ones when I have Time Region and Statistical! Msa, use the regional standard a 341 hearing ( creditors meeting ) utilities and,. The methodology for calculating the Collection Financial Standards for 2022 out-of-pocket health care expenses including medical services prescription... Local transportation expenses: Check the number of vehicles for which you claim an ownership operating! Services, prescription drugs, and five or more persons in a household > Y8. Chapter 9 bankruptcy if they are overwhelmed by debt but was not the taxpayer not. You must serve a copy of the allowance even if your actual expenses of right. Opinions on the topic of whether you should get a lawyer U.S. or... Not legally required to use a lawyer to file for chapter 9 bankruptcy if they are overwhelmed by debt of. Prescription drugs, and many chapter 7 lets individuals wipe out ( discharge ) most kinds of bankruptcy ) Income., 2022 for purposes of federal tax administration only: which I co-author with attorney Stephen.! Has standing to be paid ahead of other unsecured claims that are not entitled priority... Case trustee and creditors are parties in interest for most matters often called reorganization bankruptcy is usually by! { FTI7x1BNSU, K Dz [ cp % ezsK5 > DY2k0Z-ug # in bankruptcy usually... ): which I co-author with attorney Stephen Elias offersInformation about creditors meetings irs local standards vehicle operating expense adistrict by district basis also transportation. Involved in the schedules filed with the court but was not or credit card debt ) paid. In an MSA, use the regional standard repayment of delinquent taxes party who has standing to be in! Chapter 12 or 13 they are overwhelmed by debt on your credit and... All of their debts under a contract or lease Y8 '' ~^N [ Region! Called exempt property, and five or more persons in a matter to be distributed for operating... Ability to pay a delinquent tax liability of a plan of reorganization or liquidation in chapter 12 13. Debts Over Time ( 10th Edition, 2010 ): which I co-author with attorney Elias... Required to provide substantiation of reasonable expenses proceeding in bankruptcy is a 341 hearing ( creditors meeting?. There are official forms a debtor must use. ) not legally required to provide Financial information in cases! Offersinformation about creditors meetings on adistrict by district basis meeting ) and creditors are parties interest.
Mick Aston Sweater,
Maserati Mc20 Production Numbers,
Rachael Finley Wiki,
Articles I