The new year opens up with a podcast based on a topic that was part of a panel I was a part of at the Arizona Forum for Improvement of Taxation's winter conference.  I spoke with attorney Tracy Essig of Phoenix regarding these matters.  The materials can be downloaded at http://www.edzollars.com/ForeclosureDebtandTaxes.pdf .The podcast is sponsored by Leimberg Information Service, found on the web at http://www.leimbergservices.com .