Consumer Bankruptcy Journal Fall 2015 - Page 23

CHAPTER 13 DEBTORS Chapter 13 is about survival and managing otherwise unsustainable debt obligations, some dischargeable and some non-dischargeable. Many “successful” chapter 13 cases conclude with certain debts surviving the bankruptcy discharge, including mortgage debts,19 student loan debts,20 domestic support obligations,21 certain tax debts,22 debts for money obtained through false representations,23 debts for fraud while acting in a fiduciary capacity or embezzlement,24 debts relating to death or personal injury cause by operation of a motor vehicle while intoxicated,25 debts for restitution or criminal fine,26 and debts for damages awarded as a result of willful or malicious injury.27 e. Unsecured and Governmental Claims The 7th Circuit’s Pajian decision resolved an issue of first impression as to secured creditors, but did not change the filing deadline as to unsecured claims. Rule 3002(c) still provides for a 90-day filing deadline for non-governmental unsecured creditors beginning with the first date set for the meeting of creditors. Debtors could avoid paying the unsecured claims by filing objections to any time-barred unsecured claims filed after the deadline. Government creditors holding unsecured claims are not bound by Rule 3002(c)’s general 90-day filing deadline. Instead, governmental claims unrelated to tax returns are bound by an expanded deadline set forth in Rule 3002(c)(1),28 which creates an exception to the rule and extends the filing deadline for proofs of claim to 180 days after the date of the order for relief. Government claims relating to tax returns filed under §1308 29 are timely filed if filed no later than 180 days after the date of the order for relief or 60 days after the date of the filing of the tax return. The bankruptcy court is granted discretion to enlarge the time for a government unit to file a proof of claim only upon motion of the governmental unit made before expiration of the period for filing a timely proof of claim. Rule 9006(b)(3)30 prohibits bankruptcy courts from enlarging the 90-day ©DISNEY IDEALLY SITUATED BETWEEN WONDER AND WONDERFUL When your travels bring you to Orlando, Florida, you’ll want to experience the most magical place in the world, the Walt Disney World® Resort! The Walt Disney World® theme parks and attractions are famous world-wide and a must-see experience for people of all ages. NACBA Members receive special rates starting at $159 per night + tax (currently at 12.5%). If the Association rates are higher than the Best Available Rate on the Starwood website, the Walt Disney World Swan and Dolphin will price match that rate. Call 1-800-227-1500 | Rate Code : NACBAMBR *Rates are per room, per night based on rate schedule availability and do not include the mandatory Resort Service Package, applicable taxes or gratuities. Not valid with any other special offers, promotions or for groups.Proof of NACBA membership required at check-in. National Association of Consumer Bankruptcy Attorneys Winter 2015 CONSUMER BANKRUPTCY JOURNAL 23