Originally posted by tigergem
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I'm going to go in and withdraw my motion in the morning. To heck with them.
5.17.11.18 (10-12-2007)
Discharge
1. Under 11 USC � 1328(a) as amended by BAPCPA, the debtor is discharged of all debts provided for by the plan or disallowed under 11 USC � 502 (e.g., late claims filed after the bar date) except:
1. trust fund taxes, 11 USC � 1328(a)(2); and
2. taxes for which returns were not filed, or were filed late and within two years of the petition date, or for which the debtor made a fraudulent return or made a willful attempt to evade or defeat the tax, 11 USC � 1328(a)(2). (My tax return was not late and was not fraudulent.)
2. BAPCPA adds new prerequisites to discharge in Chapter 13 cases. For example:
1. Under 11 USC � 1328(a), the debtor must certify that he has satisfied any domestic support obligations.
2. Under 11 USC � 1328(f), the debtor cannot receive a discharge if the debtor received a discharge in a Chapter 7, 11, or 12 case during the four-year period before the petition date, or received a discharge in a Chapter 13 case during the two-year period before the petition date.
3. Under 11 USC � 1328(g), the court cannot grant the debtor a discharge unless the debtor has completed a course in personal financial management since filing the bankruptcy petition.
4. Under 11 USC � 1328(h), the court cannot grant a discharge unless the court, after notice and a hearing, finds no reasonable cause for believing that the debtor has abused the bankruptcy system.
3. Tax claims, including priority claims, will be discharged if they are provided for in the plan. Courts have held that "provided for" simply means "dealt with," "referred to," or "mentioned." In re Bucknum, 951 F.2d 204 (9th Cir. 1991); In re Gregory, 705 F.2d 1118 (9th Cir. 1983).
4. The IRS’s claim may be discharged even if it is not paid in full or it is provided for in an amount less than that claimed. However, the plan must provide for the full payment of priority claims. (Which mine did.) Failure to so provide may render the plan void. The IRS, like other creditors, is bound by the terms of a confirmed plan. If the plan provides less than the amount of the IRS’s claim, (mine provided for the full amount) the IRS should object to confirmation. (Which they did not.)
If they are smart enough, they might figure out to try to file a claim for post-petition taxes under 11 USC � 1305(a)(1), because they assessed the tax liability after my petition. Which I will object to on the basis that no I am not clairvoyant, and point to their notice dated 11/2/2009 that they were reviewing my 2008 return, which is one of the things that pushed me over to the edge to file ch 13 in the first place, because instead of battling them over the adjustment, I just said "to heck with that too" because I didn't feel like dealing with it. Oh yeah, much better and more fun to take on a Ch 13 Trustee lol!
But if they are going to try to file a post petition claim, then they are going to have to do it, because I can't do it for them. Or I guess maybe they could file a complaint to determine dischargability, but I can refute that too. To heck with them. The IRS is in a box of their own building according to their own guidelines, and there they shall stay.
5.17.11.18 (10-12-2007)
Discharge
1. Under 11 USC � 1328(a) as amended by BAPCPA, the debtor is discharged of all debts provided for by the plan or disallowed under 11 USC � 502 (e.g., late claims filed after the bar date) except:
1. trust fund taxes, 11 USC � 1328(a)(2); and
2. taxes for which returns were not filed, or were filed late and within two years of the petition date, or for which the debtor made a fraudulent return or made a willful attempt to evade or defeat the tax, 11 USC � 1328(a)(2). (My tax return was not late and was not fraudulent.)
2. BAPCPA adds new prerequisites to discharge in Chapter 13 cases. For example:
1. Under 11 USC � 1328(a), the debtor must certify that he has satisfied any domestic support obligations.
2. Under 11 USC � 1328(f), the debtor cannot receive a discharge if the debtor received a discharge in a Chapter 7, 11, or 12 case during the four-year period before the petition date, or received a discharge in a Chapter 13 case during the two-year period before the petition date.
3. Under 11 USC � 1328(g), the court cannot grant the debtor a discharge unless the debtor has completed a course in personal financial management since filing the bankruptcy petition.
4. Under 11 USC � 1328(h), the court cannot grant a discharge unless the court, after notice and a hearing, finds no reasonable cause for believing that the debtor has abused the bankruptcy system.
3. Tax claims, including priority claims, will be discharged if they are provided for in the plan. Courts have held that "provided for" simply means "dealt with," "referred to," or "mentioned." In re Bucknum, 951 F.2d 204 (9th Cir. 1991); In re Gregory, 705 F.2d 1118 (9th Cir. 1983).
4. The IRS’s claim may be discharged even if it is not paid in full or it is provided for in an amount less than that claimed. However, the plan must provide for the full payment of priority claims. (Which mine did.) Failure to so provide may render the plan void. The IRS, like other creditors, is bound by the terms of a confirmed plan. If the plan provides less than the amount of the IRS’s claim, (mine provided for the full amount) the IRS should object to confirmation. (Which they did not.)
If they are smart enough, they might figure out to try to file a claim for post-petition taxes under 11 USC � 1305(a)(1), because they assessed the tax liability after my petition. Which I will object to on the basis that no I am not clairvoyant, and point to their notice dated 11/2/2009 that they were reviewing my 2008 return, which is one of the things that pushed me over to the edge to file ch 13 in the first place, because instead of battling them over the adjustment, I just said "to heck with that too" because I didn't feel like dealing with it. Oh yeah, much better and more fun to take on a Ch 13 Trustee lol!
But if they are going to try to file a post petition claim, then they are going to have to do it, because I can't do it for them. Or I guess maybe they could file a complaint to determine dischargability, but I can refute that too. To heck with them. The IRS is in a box of their own building according to their own guidelines, and there they shall stay.