IRS Claims in a Case Converted from Chapter 7 to Chapter 13 – Technically Not Allowed? (Spoiler: They Are Allowed) • NACTT Academy

IRS Claims in a Case Converted from Chapter 7 to Chapter 13 – Technically Not Allowed? (Spoiler: They Are Allowed)

By Ken Siomos, Staff Attorney to Chapter 13 Trustee John H. Germeraad (Springfield, IL)

Recently, our Chapter 13 Trusteeship received a letter from the IRS stating that it would not be filing a proof of claim because the claims bar date passed prior to conversion to Chapter 13. My immediate thought was, this makes absolutely no sense. But to my surprise, our own software was also showing the government bar date expiring well before the claims deadline for non-government claims. After reviewing everything, however, I understood how this interpretation was reached - but it still makes . . .

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Arbitration in Bankruptcy: Reading Opinions & Tea Leaves in Recent Supreme Court & Lower Court Actions

February 17, 2019

By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) PART II: More Supreme Court Action on Arbitration Introduction Click here for Part I Click here for Part III Click here for Part IV What is the effect of an . . . It looks like you are not signed in or registered! This content is only available to members....

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Did Congress Mean What It Said in Section 1328(i)?

April 25, 2021

By Pardis Akhavan, Resnik Hayes Moradi LLP (Encino, CA) The bankruptcy court in In re Ritter, 2021 WL 864092 (Bkrtcy C.D. Cal, 2021)(J. Tighe),denied debtors’ motion for an immediate discharge under Section 1328(i) ruling that Congress apparently did not intend that a chapter 13 debtor who obtains a loan modification should also receive a discharge, on that basis alone at...

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Substantial Contribution Claims

June 9, 2019

By Nicholas Miller, Third-Year Student, University of Texas School of Law, and Madison Haueisen, Second-Year Student, University of Texas School of Law The second issue at hand in this year’s Duberstein moot court problem involves a matter of statutory interpretation—specifically, whether §503(b) of the Bankruptcy Code allows a creditor to recover costs and expenses incurred in making a substantial contribution...

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Rule 3002.1, Contempt and Sanctions – How a Lender Can Create a Mess

Thomas D. DeCarlo

October 16, 2022

The facts in In re DeWitt, 2022 WL 4588320 (Bankr. S.D. Ohio 2022), are a bit “unusual”. Debtor filed Chapter 13 to reinstate her mortgage. The mortgage was “non-escrowed” and Debtor was required to pay property taxes directly. Surprisingly, she did not pay her property taxes. The first time, the Lender paid the property taxes but decided not to pursue...

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Happy Thanksgiving

November 19, 2023

As our ‘thank you’ to our loyal readers, we bring you a completely non-password protected issue! ENJOY.

2022 Bankruptcy Procedure Year in Review: Revised Statute and Rules and Selected Cases Part 6 Finality Versus a Residential Mortgagee: Espinosa and Nobelman Clash in the Eleventh Circuit

Lawrence R. Ahern, III

February 26, 2023

This Part 6 continues1 an analysis of judicial developments with a significant decision on finality of a Chapter 13 confirmation order. In re Bozeman Section 1327 of the Bankruptcy Code provides that a confirmed Chapter 13 plan binds the debtor and creditors to its terms.2 In In re Bozeman,3 the Court of Appeals for the Eleventh Circuit looked at a...

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From the Editor – Confirmation

March 8, 2020

By The Honorable William Houston Brown (Retired) Good faith in plan proposal. Plan was proposed in good faith, although petition was filed only 21 days after purchase of vehicle, when plan adequately protected creditor against risk of depreciation. Opinion reviews good faith factors for plan proposal. In re Sharp, 608 B.R. 546 (Bankr. D. Kan. 2019). Compare In re Broder,...

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Revved Up and Ready to Go But Not Good Faith

Henry E. Hildebrand, III

August 4, 2024

Just because a Chapter 13 plan satisfies the disposable income test does not mean it passes the good faith test particularly if luxury items are involved.

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2020 Vision

February 14, 2021

By Jan Sensenich, Chapter 13 Standing Trustee for the District of Vermont I think it was in junior high school when I first started wearing glasses. I remember not liking the idea of having to wear glasses. I thought I could see just fine. As far as I knew, I was seeing what I needed to see. But I also...

Stop the Chaos and Fix Client Communication with Smart Tech

Jen Lee

January 19, 2025

“Technology isn’t a replacement for the human element of your practice—it’s a solution to the logistical headaches that prevent you from being the attorney your clients need.” See also: Spitballing Chapter 13’s Image Makeover Ditch the Bankruptcy Jargon—Marketing Chapter 13 as the Ultimate Solution (Note that there are a few comments on this article.) Think Chapter 13 needs an image makeover? Let us hear from you.

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