Debtor's motion to file a priority tax claim on behalf of the IRS is denied. Unlike Chapters 7 and 11, there is no bifurcated tax year in Chapter 13. The creditor must file a claim under Section 1305 before Sections 502(i) or 507(a)(8) become applicable
Date:
Monday, September 22, 2003
Judge:
Judge Timothy J. Mahoney (Retired)