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Revenue Ruling 2008-34

Internal Revenue Service
2008-28 I.R.B. 76 (2008)

Written by Nathan Benedict, JD

Facts

An individual known as A attended law school and incurred student loan debt. Nothing in the original loan documents addressed the possibility of forgiveness if A worked in a certain profession for a specified length of time. A’s law school offered a Loan Repayment Assistance Program (LRAP) that reduced the student loan debt of graduates who worked in public-service jobs—either for the government or for a tax-exempt charitable organization—for a fixed period. After graduating, A signed a promissory note accepting the terms of the school’s LRAP.

Rule of Law

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Issue

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Holding and Reasoning ()

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A summary of the majority or plurality opinion, using the CREAC method; and
The procedural disposition (e.g., reversed and remanded, affirmed, etc.).

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