Personal Narrative: Identity Foreclosure
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Personal Identity: Crash Course Philosophy #19
In some rare cases, it may be influenced by exposure to disabled people as with body integrity dysphoria. Political identities often form the basis of public claims and mobilization of material and other resources for collective action. One theory that explores how this occurs is social movement theory. According to Charles Tilly, the interpretation of our relationship to others "stories" create the rationale and construct of political identity. The capacity for action is constrained by material resources and sometimes perceptions that can be manipulated by using communication strategies that support the creation of illusory ties.
Interpersonal identity development comes from Marcia's Identity Status Theory, and refers to friendship, dating, gender roles, and recreation as tools to maturity in a psychosocial aspect of an individual. Social relation can refer to a multitude of social interactions regulated by social norms between two or more people, with each having a social position and performing a social role. In a sociological hierarchy, social relation is more advanced than behavior, action, social behavior, social action, social contact, and social interaction.
It forms the basis of concepts like social organization, social structure, social movement, and social system. Interpersonal identity development is composed of three elements: . Interpersonal identity development allows an individual to question and examine various personality elements, such as ideas, beliefs, and behaviors. The actions or thoughts of others create social influences that change an individual. Examples of social influence can be seen in socialization and peer pressure, which can affect a person's behavior, thinking about one's self, and subsequent acceptance or rejection of how other people attempt to influence the individual.
Interpersonal identity development occurs during exploratory self-analysis and self-evaluation, and ends at various times to establish an easy-to-understand and consolidative sense of self or identity. During interpersonal identity development, an exchange of propositions and counter-propositions occurs, resulting in a qualitative transformation of the individual. The aim of interpersonal identity development is to resolve the undifferentiated facets of an individual, which are found to be indistinguishable from others.
Given this, and with other admissions, the individual is led to a contradiction between the self and others, and forces the withdrawal of the undifferentiated self as truth. To resolve the incongruence, the person integrates or rejects the encountered elements, which results in a new identity. During each of these exchanges, the individual must resolve the exchange before facing future ones. The exchanges are endless since the changing world constantly presents exchanges between individuals and thus allows individuals to redefine themselves constantly.
Collective identity is a sense of belonging to a group the collective. If it is strong, an individual who identifies with the group will dedicate their lives to the group over individual identity: they will defend the views of the group and take risks for the group. The cohesiveness of the collective identity goes beyond the community, as the collective experiences grief from the loss of a member. Individuals gain a social identity and group identity from their affiliations in various groups, which include: family, ethnicity, education and occupational status,  friendship, dating, and religion.
One of the most important affiliations is that of the family, whether they be biological, extended, or even adoptive families. Each has its own influence on identity through the interaction that takes place between the family members and with the individual. If a family does not have integration, it is likely to cause identity diffusion one of James Marcia 's four identity statuses, where an individual has not made commitments and does not try to make them ,  and applies to both males and females.
Morgan and Korobov performed a study in order to analyze the influence of same-sex friendships in the development of one's identity. Each triad was required to have known each other for a minimum of six months. A qualitative method was chosen, as it is the most appropriate in assessing the development of identity. Semi-structured group interviews took place, where the students were asked to reflect on stories and experiences concerning relationship problems. The results showed five common responses when assessing these relationship problems: joking about the relationship's problems, providing support, offering advice, relating others' experiences to their own similar experiences, and providing encouragement. The results concluded that adolescents actively construct their identities through common themes of conversation between same-sex friendships; in this case, involving relationship issues.
The common themes of conversation that close peers seem to engage in helping to further their identity formation in life. Cognitive development influences identity formation. When adolescents are able to think abstractly and reason logically, they have an easier time exploring and contemplating possible identities. When an adolescent has advanced cognitive development and maturity, they tend to resolve identity issues more so than age mates that are less cognitively developed. When identity issues are solved quicker and better, there is more time and effort put into developing that identity. Adolescents that have a post-secondary education tend to make more concrete goals and stable occupational commitments.
Going to college or university can influence identity formation in a productive way. The opposite can also be true, where identity influences education and academics. Education's effect on identity can be beneficial for the individual's identity; the individual becomes educated on different approaches and paths to take in the process of identity formation. Sociocultural influences are those of a broader social and historical context. For example, in the past, adolescents would likely just adopt the job or religious beliefs that were expected of them or that were akin to their parents.
Today, adolescents have more resources to explore identity choices and more options for commitments. This influence is becoming less significant due to the growing acceptance of identity options that were once less accepted. Many of the identity options from the past are becoming unrecognized and less popular today. The changing sociocultural situation is forcing individuals to develop a unique identity based on their own aspirations. Sociocultural influences play a different role in identity formation now than they have in the past. The type of relationship that adolescents have with their parents has a significant role in identity formation.
For example, when there is a solid and positive relationship between parents and adolescents, they are more likely to feel freedom in exploring identity options for themselves. A study found that for boys and girls, identity formation is positively influenced by parental involvement, specifically in the areas of support, social monitoring, and school monitoring. The Internet is becoming an extension of the expressive dimension of adolescence.
On the Internet, youth talk about their lives and concerns, design the content that they make available to others, and assess the reactions of others to it in the form of optimized and electronically mediated social approval. When connected, youth speak of their daily routines and lives. With each post, image or video they upload, they can ask themselves who they are and try out profiles that differ from the ones they practice in the "real" world.
Townsend , F. The Eleventh Circuit reversed the district court, reasoning that summary judgment should not have been granted because the Government had failed to prove that the taxpayer-debtor had been insolvent prior to committing an act of bankruptcy. In Jonathan's Landing , F. Estate of Romani , U. United States , U. Taxes are "debts" even if they are unassessed. It is sufficient if the tax liability has accrued. Viles v. Commissioner , T. The Federal Priority Statute applies not only to tax liabilities incurred before the proceeding, but also to tax liabilities incurred after the proceeding commences i.
See Note, below. In Law Offices of Jonathan A. Stein v. Cadle Company , F. The company ignored the levy and continued to pay the president. A third party also obtained a judgement against the company. The company then received a damages award to which the Service and the third party both claimed priority. However, in this case, the IRS did not have a federal tax lien claim against the company, so section did not apply. The Government won because section gave its claim priority over the third party's judgement lien. Instead, the Federal Priority Statute applies and the federal tax claim has priority over a state tax claim for distribution from an insolvent estate.
This is true even if outside of insolvency the state claim would prevail because it was choate before the federal lien arose. Straus v. Therefore, their interests are generally subject to the federal priority. Fabe , U. The McCarran-Ferguson Act provides that no federal law can supersede any state law regulating the insurance business. In Fabe , the Federal Priority Statute did not trump state law that subordinated federal tax claims to insurance claims of policyholders in the liquidation of an insolvent insurance company. The Service may, in limited circumstances , cede priority for purposes of funding claims for family allowances, funeral expenses, or administrative expenses, even though debts to the Government technically have priority over these claims.
The Federal Priority Statute does not apply in bankruptcy cases i. These excepted classes include administrative expenses, funeral expenses, and homestead or family allowances. Administrative expenses are expenses incurred for the general welfare of creditors. Administrative expenses include:. Administrative expenses must be examined to determine if the expense is reasonable and necessary to the administration of the estate. For more information, see IRM 5. See also IRM 5. For example, reasonable and necessary expenses should not be permitted ahead of a tax lien if such expenses are already covered by an insurance policy, trust or other similar benefit that covers such costs.
Generally, state statutes provide limits on the amounts allowed for payment of reasonable administrative expenses. Some state law guidelines are based on the size of the estate, other provisions allow a set percentage to be paid as an allowable expense. Some expenses can be negotiated to a certain extent by the estate administrator, others, such as court filing fees, are not negotiable. State standards should be considered, but are not controlling, when determining whether administrative expenses are reasonable. The family allowance is not considered an administrative expense of the estate.
In limited circumstances, the Service can exercise discretion to allow payment ahead of a tax lien. Consideration needs to be given to circumstances such as whether there are minor children who do not have another parent to support them. For example, if the surviving parent has sufficient income, trust distributions or life insurance proceeds to support minor or incapacitated children, this payment would not be allowed ahead of the tax lien.
A federal tax lien, arising before death, continues in the property to which it attached and therefore is prior to funeral costs, the surviving spouse's exempt property allowance widow's allowance and any support allowances for the surviving spouse and minor children during administration of the estate. Consult with Area Counsel if you have any questions regarding the allowance and payment of such expenses ahead of IRS claims. Reasonable attorney fees are those incurred for preserving or marshalling estate assets. In proceedings other than probate proceedings, such as receiverships or corporate dissolutions, the Government may also argue that "reasonable" fees are limited to fees that benefit the Government as the priority claimant e.
The expenses of a decedent's last illness are a debt of the decedent and not entitled to priority under section Taxes incurred by the estate during its administration should be paid as an administrative expense of the estate. It is less clear whether administrative taxes, taxes incurred during a receivership, are entitled to priority by virtue of the Federal Priority Statute or by virtue of being "administrative" expenses. Consult local Area Counsel if a question involving the priority of administrative taxes arises. The IRS may file a proof of claim to collect any tax liability from the assets in a judicial insolvency proceeding.
To share in distribution from the probate estate, you must file a timely claim against the estate, because most probate courts will not consider payment of a debt unless a timely claim is submitted. The time for filing a claim will generally be specified either by state law or by notice from the court. Summerlin , U. Bushlow , F. The IRS should file a proof of claim within the time specified by state law to avoid litigation and ensure that taxes will be considered in distribution of estate assets.
Once the United States files a proof of claim in a judicial proceeding, such as a probate or receivership proceeding, the court arguably has jurisdiction to determine the merits of the tax liability. Time is of the essence when seeking to remove any dispute regarding the merits of a federal tax assessment to federal district court. Generally, a notice of removal must be filed within thirty days of receipt by the IRS of the initial pleading raising such an issue.
It is essential that disputes regarding the merits of a tax assessment be litigated in federal district courts whenever possible. There are several advantages to the Service timely filing a proof of claim, including the following:. It provides notice of the tax liability to the fiduciary. It avoids the necessity of tracing assets to collect taxes by levy or through transferee liability. The disadvantage of filing a proof of claim is the possibility that the state court may adjudicate the merits of the claim. Where it is determined that filing a proof of claim will be disadvantageous to the Service, the following alternatives to filing a claim may be taken:.
The United States may bring a suit to reduce the tax assessments to judgement in federal district court. To the extent that the federal court enters a final order before a state court does, the state court will be bound by the federal court's order. The IRS may be able to assert transferee liability against the recipient of assets from an insolvent estate. See Rev. Some courts, however, have limited interest on debts incurred before the insolvency to the interest that accrued up to the commencement date of the proceeding. Sullivan , F. Personal liability is limited to the value of the assets that the fiduciary distributes in violation of federal priority.
Section b states: "A representative of a person or an estate except a trustee under title 11 paying any part of a debt of the person or estate before paying a claim of the Government is liable to the extent of the payment for unpaid claims of the Government. Examples of the types of fiduciaries include executors, administrators, and personal representatives of insolvent estates; receivers; assignees; and officers of insolvent corporations.
Whitney , F. Crocker , F. Knowledge of the federal claim is a requirement of personal liability. Coppola , 85 F. Commissioner , 72 T. The Government must show that the fiduciary had either actual knowledge of such facts as would put a reasonably prudent person on notice as to the existence of the tax debt before making the challenged distribution or payment. Comm'r , 93 T. Thus, it is important to give notice of the tax debt to the fiduciary before any assets are distributed. If a successor administrator is appointed, notice of taxes due should be sent to the new administrator to make them aware of the outstanding tax liability.
If notice was sent to the prior administrator, send a copy of that notice to the successor administrator. The notice gives the fiduciary the right to challenge the determination in the United States Tax Court. Motsinger , F. See U. Moriarty , 8 F. The Government may be able to bring an action on the bond that fiduciaries are often required to post to serve as a fiduciary. The Government may also seek removal of the fiduciary for misconduct. The distributions made by the fiduciary were for claims over which the United States did not have priority. A personal representative or administrator is appointed by the probate court to administer the assets of the estate. The decedent may have executed signed a will or died intestate without a will. If the decedent has executed a will, the executor named in the will is appointed as personal representative.
If the named executor is deceased or declines to act and the will does not name a successor who is willing to serve as executor , or if no will has been executed, then the court will appoint an administrator as personal representative. Such assets may transfer at death directly to the survivor without going through probate. In such a case, these assets will not be within the custody of the court. The probate proceeding may be court supervised or may be an informal proceeding not requiring court supervision. If the proceeding is court supervised, the personal representative must obtain court approval to take many actions such as distributing assets.
Usually the IRS will assert a tax claim against an estate by filing a proof of claim in any judicially supervised probate proceeding. State laws typically direct that the fiduciary must distribute estate assets in the following order of priority:. However, insofar as state priority laws conflict with the federal priority, the federal priority controls. Bess , U. Collection by levy: As a general rule, when property to which the federal tax lien attaches passes into the control or custody of the court, collection by levy is not used because it would interfere with the court's processes.
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