delivered the Opinion of the Court.
¶ 1 This сase principally requires us to determine when the. right of contribution provided-in 26 U.S.C. § 6672(d) (2012) gives rise to a “claim” under the United States Bankruptcy Code. The petitioner, Ann Har-degger, filed a complaint in the district court seeking contribution from the respondents, Daniel Clark and Cheryl CJark, for their proportionate share of a payment she made to1 the Internal Revenue Service (“IRS”) in full satisfaction of the parties’ joint and several tax liabilities. The district court found the' Clarks responsible for one-half of the IRS indebtedness and entered summary judgment in Hardegger’s favor. A division of the court of appeals reversed, however, concluding that Hardegger’s contribution claim constituted a pre-petition debt that had been discharged in the Clarks’ bankruptcy case. Hardegger v. Clark, No. 15CA1370, slip op. at 10,
¶ 2 We granted certiorari and now affirm. 1 Applying the “conduct test,” under which a claim arises for bankruptcy purposes at the time the debtor committed the conduct on which the claim is based, we conclude that Hardegger’s claim for contribution arose when the parties’ jointly owned company incurred federal tax withholding liability between 2007 and 2009, rendering Hardegger and Clark potentially responsible for that debt. Because this conduct occurred before *179 the Clarks filed their bankruptcy petition in 2010, we further conclude that Hardegger’s claim constitutes a pre-petition debt that was subject to discharge,
I. Facts and Procedural History
¶3 The material facts in this case are undisputed. The parties are former co-owners of C2H2, Inc. (“C2H2”), a traffic control company. Hardegger and Cheryl Clark each owned a 26% share in C2H2, while Daniel Clark and Hardegger’s husband, Jeffrey Hardegger, each .owned a 24% sharе.
■114 Beginning in 2007 and continuing through the first quarter of 2009, C2H2 failed to remit to the IRS federal payroll taxes that had been withheld from its employees. As a result, in November 2009, the IRS recorded a federal tax lien against C2H2.
¶ 6 Shortly thereafter, the Hardeggers filed a lawsuit against C2H2 and the Clarks seeking, among other things, judicial dissolution of C2H2. In that lawsuit, the parties stipulated to the appointment of a special master, and the special master determined that C2H2 was not viable and wound it down. In the course of this wind down, the special master did not pay C2H2’s delinquent federal payrоll taxes.
¶ 6 Later, in October 2010, the Clarks filed a joint voluntary Chapter 7 bankruptcy petition and gave notice to their creditors, including the Hardeggers. The Hardeggers apparently did not file a proof of claim in the bankruptcy proceeding, and the bankruptcy court granted the Clarks a discharge on May 10,2011.
¶7 Subsequently, the IRS conducted a trust fund investigation and determined that Cheryl Clark and Ann Hardegger were “responsible persons” concerning C2H2’s unpaid tax liability. The IRS thus recorded federal tax liens against both women for a so-called “trust fund recovery penalty.”
¶ 8 In December 2014, Hardegger paid the total amount of the penalty, comprising all of C2H2’s unpaid .payroll taxes. She -then filed a complaint in the district court seeking contribution, pursuant to 26 U.S.C. § 6672(d), from the Clarks as other persons purportedly liable for those taxes. The Clarks responded, arguing, as pertinent here, .that any obligation they might have had to Hardegger with respect to C2H2’s tax liability had been discharged in their bankruptcy case.
¶ 9 Both parties moved for summary judgment, and the district court ultimately granted Hardegger’s motion. In so 'ruling, the cоurt found that (1) the Clarks were responsible for 50% of the amount that Hardegger had paid to the IRS on C2H2’s behalf and (2) Hardegger’s contribution claim did not “accrue” until 2014, “long after the [Clárks’] debts were discharged in bankruptcy,”
¶ 10 For reasons largely not pertinent here, the Clarks subsequently filed a motion to amend the judgmént. Although the court ultimately denied that motion, in its order doing so, the court clarified that ’
[t]he action giving rise to [Hardegger’s] claim for relief for contribution did not occur (the court inarticulately used the word.‘accrue’ in its prior order) until the [Clarks] failed to pay to [Hardegger] their share of the tax obligation paid by [Har-degger] to the IRS (it did not occur prior to the bankruptcy).
¶ 11 The Clarks appealed, and in an unpublished decision, a unanimous division of the court of appeals reversed. Hardegger, slip op. at 1, 13. As ..pertinent here, the .division first. determined that the district •court had improperly focused on when Har-degger’s cause of action accrued under 26 U.S.C. § 6672(d) (i.e., when she paid more than her proportionate share of the unpaid federal taxes), rather than when the Clarks committed the conduct on which Hardegger’s claim was based (i.e., when C2H2 and its responsible officers did not remit federal withholding taxes, thereby incurring joint and several liability under 26 U.S.C. § 6672(a)). Id. at 8-9. According to the division, the latter, not the former, dictated when Hardegger’s claim arose for bankruptcy purposes, and because the material conduct occurred pre-petition, the contribution claim stemming from that conduct likewise arose pre-petition. Id. at 9-10. Then, apparently having discerned no evidence suggesting that Hardegger’s claim may have beеn nondis-chargeable, the division concluded that the *180 claim had been discharged in the Clarks’ Chapter 7 bankruptcy proceeding. Id. Accordingly, the division remanded the case to the district court with orders to enter judgment in favor of the Clarks. Id.
¶ 12 Hardegger then sought, and we granted, certiorari.
II. Standard of Review
¶ 13 We review a grant of summary judgment c[e novo. Pulte Home Corp. v. Countryside Cmty. Ass’n,
III. Analysis
¶ 14 We begin by discussing when a claim arises under the Bankruptcy Code, as well as thé thrеe primary approaches that have emerged for making such a determination, namely, (1) the accrual test, (2) the conduct test, and (3) the alternatively described fair contemplation, foreseeability, pre-petition relationship, or narrow conduct test. After agreeing with'the parties that the conduct test applies here, we analyze the contribution claim at issue under that test. Finally, we consider Hardegger’s contention that the division exceeded the scope of its review in this case.
A. When a Claim Arises Under the Bankruptcy Code
¶ 15 Subject to certain statutory exceptions not pertinent here, a Chapter 7 discharge discharges a debtor from all debts that aróse before the date of the order for Chapter 7 relief. See 11 U.S.C. § 727(b) (2012). The Bankruptcy Code defines the term “debt” to mean “liability on a claim.” 11 U.S.C. § 101(12) (2012). “Claim,” in turn, is broadly defined to mean “right to payment,- whether or not such right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured.” 11 U.S.C, § 101(5)(A). This expansive definition is no accident. “In the case of a claim ..., the legislative history shows that Congress intеnded that all legal obligations of the debtor, no matter how remote or contingent, will be able to be dealt with in bankruptcy. The Code.contemplates the broadest possible relief in the bankruptcy court.” Grady v. A.H. Robins Co.,
¶ 16 Although the Code does not separately define “contingent claim,” courts have described a “contingent debt” as one that the debtor will be .called on to pay only upon the occurrence or happening of an extrinsic event that will trigger the liability of the debtor to the alleged creditor. See, e.g., In re City of Detroit,
¶ 17 In determining whether a contingent debt constitutes a pre-petition claim, finding that a claim arose “at the earliest point possible” will, in most circumstances, “best serve the policy goals underlying the bankruptcy process.” Saint Catherine Hosp. of Ind., LLC v. Ind. Family & Soc. Servs. Admin.,
The expansive definition of claim and its legislative history “surely points us in a direction, but provides little indication of how far we should travel [in delimiting a contingent claim].” After all, a contingent right to payment is, by definition, a right to payment that, because it is contingent, is nоt yet and may never be a right to payment. In the strangely appropriate language of philosopher Martin Heidegger, it might be said to exist somewhere on a eontinuum between being and nonbeing. At some point on that continuum, a right to payment becomes so contingent that it cannot fairly be deemed a right to payment at all.
In re CD Realty Partners,
¶ 18 Attempts to define this point have yielded three primary approaches for determining when a claim arises for bankruptcy purposes.
¶ 19 Under the “accrual test,” а claim arises only when a creditor’s cause of action accrues under the pertinent non-bankruptcy law. See In re M. Frenville Co.,
¶ 20 Under the “conduct test,” a claim arises at the time of the debtor’s conduct that gives rise to the claim, even if the actual injury or accrual of a cause of action does not occur until after the bankruptcy filing. Huffy,
¶21 Because the conduct test, unlike the accrual test, sweeps broadly enough to capture contingent claims, it has been described as “the one more in tune with the plain language and the policy underlying the Bankruptcy Code.” Parker,
¶22 To address these due process concerns, a third approach, described variously as the “fair contemplation,” “foreseeability,” “pre-petition relationship,” or “narrow conduct” test, has emerged. City of Detroit,
¶ 23 The Clarks argue, and Hardeg-ger concedes, that the conduct, test is the applicable test here. In light of the foregoing authority and the facts now before us (including the fact that the Clarks notified Hardeg-ger of their bankruptcy proceedings after C2H2 did not remit, the payroll taxes at issue, thus obviating any due process com cern), we agree. 2 Accordingly, we turn to the question of whether Hardegger’s contribution claim arose pre- or post-petition,
B. Hardegger’s Contribution Claim
¶ 24 The Internal Revenue Code imposes joint and several liability on each person who is responsible for collecting, accounting for, and paying over taxes and who willfully fails to do so, and the Code further provides that each such “responsible person” can be held liable for the total amount of taxes not paid. Quattrone Accountants, Inc. v. IRS,
¶ 25 Specifically, 26 U.S.C. §‘ 6672(a) provides, as рertinent here:
Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a .penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
¶ 26 When more than one person is liable for thе penalty due under § 6672(a), 26 U.S.C. § 6672(d) provides a right of contribution to each responsible person who pays more than his or her proportionate share of that penalty:
If more than 1 person is liable for the penalty under subsection (a), with respect to any tax, each person who paid • such penalty shall be entitled to recover from other persons who are liable for such penalty an amount equal to the excess of .the amount paid by such person over such person’s proportionate share of thе penally-
¶ 27 By this provision’s plain language, a cause of action under § 6672(d) accrues only after payment in excess of one’s proportionate share of the penalty due. Id.; see also Happy v. McNeil, No. SA-14-CA-201,
*183
¶ 28 On this point, we deem Ford v. Cicoletti, No. C-09-00573 RMW,
¶ 29 In considering when this claim arose under the pre-petition relationship test, the court observed that a claim arises for bankruptcy purposes when the contingent liability is established (i.e., when a joint obligation arises, rather than when a co-obligor’s right of contribution ripens or matures into an actionable claim). Id. at *4. Applying this principle to the case before it, the court concluded that the plaintiffs contribution claim was a contingent claim that arose
when the tax debts arose and [the parties] were jointly and severally liable to the applicable taxing authorities. At the time of [the defendant’s] bankruptcy, [the plaintiff] possessed a contingent claim that would ripen into an actionable claim against [the defendant] in. the event that [the plaintiff] paid more than his fair share of the debt. [The plaintiffs] claims against [the defendant] arose for bankruptcy purposes when the tax debt arose, not when [the plaintiff] later paid more than his fair share of the debts.
Id.
¶30 The court further observed.that the fact that the plaintiff did not necessarily know that the defendant would file bankruptcy proceedings—or that,, after the defendant had. obtained a discharge, the plaintiff would be required to pay the defendant’s share of the unpaid taxes—did not remove his contribution claim from the realm of the parties’ fair contemplation. Id. To the contrary, in the court’s view, the parties incurred joint and several liability to the taxing authorities prior to the defendant’s bankruptcy, and based on their presumed knowledge of the tax laws and their entry into an indemnity agreement, “the possibility that one of them would fail to pay his taxes was fairly within their contemplation.” Id. Accordingly, the court held that the plaintiffs contribution claim had been discharged in the defendant’s bankruptcy. Id.
¶ 31 Here, although we acknowledge the factual distinctions between Ford and the present case, similar legal reasoning compels the conclusion that Hardegger’s contribution claim arose when C2H2 and its responsible officers (i.e., -Hardegger and Cheryl Clark) did not pay the federal withholding taxes at issue between 2007 and 2009.
¶ 32 Specifically, once C2H2 failed to remit its payroll taxes, by operation of law, Har-degger and Clark incurred joint and several liability under § 6672. See id.; accord Quattrone Accountants,
¶ 33 And at the moment that Hardegger and Clark incurred such liability, Hardegger held a contribution claim against Clark, contingent on whether Hardegger would ultimately elect to pay more than her fair share of the tax debt. See Ford,
¶34 Accordingly, we conclude that Har-degger’s contribution claim arose for bankruptcy purposes when C2H2 and its responsible officers incurred tax liability for which Hardegger and Clark were jointly and severally responsible and that, therefore, Hardeg-ger’s contribution claim was a рre-petition claim.
¶ 35 For two reasons, we are not persuaded otherwise by Hardegger’s contention that because an individual’s tax penalty liability is “separate and distinct” from a corporate debtor’s liability, the conduct giving rise to Hardegger’s claim was the IRS’s penalty assessment under § 6672(a).
¶36 First, Hardegger cites no authority, and we are aware of none, demarcating § 6672 liability in this way under the Bankruptcy Code. To the contrary, Hardegger’s position appears to ignore longstanding precedent recognizing that § 6672 liabilities become debts for bankruptcy purposes when the taxes are withheld and not remitted to the IRS—not when a tax penalty is assessed. See IRS v. Lee,
¶ 37' Second, as noted above, the conduct test focuses solely on the conduct of the debtor. See Huffy,
¶ 38 Because the Clarks’ pertinent conduct оccurred prior to October 2010, we agree with the division that Hardegger’s contribution claim arose pre-petition and, consequently, was a “claim” that was subject to discharge in the Clarks’ bankruptcy proceedings. We thus turn to the scope-of-review question raised by Hardegger.
C. Scope of Review
¶ 39 Based on her view that the division’s review was limited to whether the district court had correctly concluded that the contribution claim was a post-petition debt, Hardegger asserts that the division erred in further determining that her contribution claim was discharged in the Clarks’ bankruрtcy proceedings. We are not' persuaded.
¶ 40 The Clarks first raised the issue of whether Hardegger’s claim was discharged in their answer to Hardegger’s complaint. This issue was then re-raised and addressed in no fewer than four motions filed in the district court. And on direct appeal in the court of appeals, the Clarks listed as an issue for review “[w]hether the trial court erred as a matter of law in concluding on summary judgment that Ann M. Hardegger’s claim for contribution was not subject to the Clarks’ bankruptcy discharge on May 10, 2011, because said claim did not acсrue (or occur) until 2014.” (Emphasis added.) Accordingly, Hardegger’s narrow characterization of the issue presented to the division is belied by the record.
¶ 41 Nor are we swayed by Hardegger’s insistence that as a result of the division’s decision, she is unable to seek a determination of nondischargeability in the bankruptcy court. Hardegger elected to file her claim in state court, and in litigating that claim, she chose to rely solely on the argument that her *185 right to contribution arose post-petition. Indeed, until she sought certiorari in this court, Hardegger does not appear to have suggested that her claim (if deemed to have arisen pre-petition) might nonetheless be excepted from discharge. Having not made this argument below, when the Clarks unmistakably raised the dischargeability of her claim, Har-degger cannot do so now.
¶ 42 Accordingly, we perceive no error in the division’s conclusion that Hardegger’s contribution claim was discharged.
IV. Conclusion
¶43 For these reasons, we conclude that Hardegger’s contribution claim was a pre-petition “claim” under the Bankruptcy Code and that the division correctly concluded that this claim was discharged in the Clarks’ bankruptcy proceedings.
¶ 44 Accordingly, we affirm the judgment of the court of appeals and remand this case for further proceedings consistent with this opinion. ;
Notes
; Specifically, we granted certiorari to review the following issues:
1. Whether the court of appeals erred in concluding that a claim for contribution pursu- " ant to 26 U.S.C. § 6672(d) that accrued when the petitioner paid a tax penalty under 26 U.S.C. § 6672(a) in December 2014 was a claim subject to administration in the respondents’ bankruрtcy proceeding filed in October 2010.
2. Whether-the court of appeals exceeded the scope of its review by concluding that the petitioner’s claim for contribution pursuant to 26 U.S.C. § 6672(d) was discharged in the respondents' bankruptcy proceeding.
3,. Whether the court of appeals mistakenly " relied on the pre-petition conduct of a non-debtor entity to conclude that the petitioner's claim -for contribution pursuant to 26 U.S.C, § 6672(d) was a claim subject to administration in the respondents' bankruptcy proceeding filed in October 2010.
In their answer brief, the Clarks also ask us to review, as an "additional issue on appeal,” the district court’s determination that Daniel Clark is jointly and severally liable on the contribution claim at issue in this case. The Clarks did not cross-petition for a’ writ of certiorari, however, nor is the issue fairly comprised within the above-listed issues. Accordingly, the Clarks’ contention is not properly before us, and we do not consider it further. See C.A.R. 53(a)(1).
. We also note that the parties' in this case had a pre-petition relationship. We express no, opinion, however, as to whether such a relationship is always required to establish a “claim” under the Bankruptcy Code.