From the Editor’s Desk – Effect of Confirmation

By The Honorable William Houston Brown (Retired)

Plan did not clearly provide for discharge of unpaid tax debt. Discussing the typical plan that would not pay postpetition interest on unsecured claims, the Bankruptcy Appellate Panel distinguished § 507(a)(8)(C) priority “trust fund” tax claims, which are excepted from discharge under § 1328(a)(2). The debtor remains liable after discharge for any unpaid portion of those tax claims, including accrued postpetition interest. The plan did not provide for discharge of the § 507)(a)(8)(C) tax claim, although it provided for payment of the claim in . . .

It looks like you are not signed in or registered! This content is only available to members.

Or sign in below:

No Author Biography has been linked to this Article.

Related Articles

Caleb Headshot - 1
March 9, 2025
Rule 9023 provides a prompt procedure to request a new trial or alter or amend a judgment. Used effectively, this procedure permits parties to obtain relief expeditiously, avoiding the time and costs of a full-blown appeal.
Members
Copy of Hildebrand-2016
July 24, 2022
Secured creditor in a Chapter 13 case entitled to relief from the stay due to lack of adequate protection where the creditor neglects to file a proof of claim and, as a consequent, received no payments under a Chapter 13 plan. (Conley) Weyer v. Valley Communities Credit Union, 2022 WL 1597293 (W.D. Wis. May 19, 2022) Case Summary Dana and...
Members
October 13, 2019
By Cathy Moran, Esq. (Redwood City, CA) Bankruptcy lawyers are accustomed to evaluating the dischargeability of taxes when deciding when to file a client's bankruptcy case. But as we approach the end of the tax year, a client’s current year tax situation becomes another moving part in the “when do we file” analysis. In the simplest situation, the client owes...
Members
RAB
February 16, 2025
Canine Collateral. Paws and Claws. A legal tail. The puns are endless but Attorney Blay shares how he resolved the growing issue of a debtor’s pet being used as loan collateral while also highlighting the quirks of pet financing in bankruptcy cases.
Members
danielrfine
November 30, 2025
Seventh Circuit Announces the Appointment of Daniel R. Fine to the U.S. Bankruptcy Court for the Northern District of Illinois
October 31, 2021
By Henry E. Hildebrand, III, Chapter 13 Standing Trustee for the Middle District of Tennessee (Nashville) Rule 3002.1 gives the Bankruptcy Court authority to impose sanctions, including punitive sanctions, as part of the rules-granted authority to award “other appropriate relief.” (Rodriguez) Blanco v. Bayview Loan Servicing LLC (In re Blanco), 2021 WL 4190170 (Bankr. S.D. Tex. September 14, 2021) Case...
Members
Copy of Hildebrand-2016
April 30, 2023
A secured creditor would not be granted relief from the stay because the motion was based on the creditor’s failure to file a timely proof of claim.  (Grant) In re Flores, 2023 WL 2787514 (Bankr. N.D. Ind. March 8, 2023) Case Summary Mr. Flores filed a petition under Chapter 13 proposing to pay Gaeta Auto Sales in full, with interest,via...
Members
rapoport26
May 19, 2024
Debtor Attorneys, this one is specifically for you – a very direct answer from our ethics expert on a real-world scenario regarding ghosting clients (ghosting is an adjective here, not a verb! Have a question for Ms. Ps & Qs? Click here – you may remain anonymous if you wish.
Members
November 21, 2021
TFS Bill Pay has launched a new powerful tool to help you succeed; the Attorney Report Center located in your AttorneyPortal. In the current bankruptcy environment, it is absolutely essential that your firm receives all of the compensation for the valuable work it has already done. TFS now provides you with pre-set, real-time reports to confirm your clients’ payments, which...
November 10, 2019
By William Houston Brown, Editor and Adviser, NACTT Academy for Consumer Bankruptcy Education, Inc. Several Official and Director’s Forms related to bankruptcy filings are revised and some are new, with some already taking effect on October 1, 2019, others to take effect December 1, 2019, and others taking effect February 19, 2020. Several forms have already been updated on April...
Members

Looking to Become a Member?

ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.

Webinars

These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.

Member Articles

Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.

Industry News

The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.

To get started, please let us know which of these best fits your current position: