A. Debtor Certification. In all individual Chapter 12 or Chapter 13 cases, for all plans and amended plans, pre-confirmation and post-confirmation, the debtor must file the certification in Appendix M at least seven days before the objection to confirmation deadline. If the certification is not filed, the court may deny confirmation. The debtor is not permitted to file the certification before the applicable plan is filed.
B. Objection to Confirmation. In Chapter 12 and Chapter 13 cases, if an objection to confirmation is timely filed, the debtor must file a response within 14 days after the objection to confirmation deadline. The response must state the law and facts that support the objection and conclude with an unambiguous request for relief.
1. If the debtor does not timely respond to the plan objection, the court will deny confirmation. The court may order the debtor to file an amended plan within 21 days, or without further notice or hearing, dismiss the case for failure to confirm a plan and unreasonable delay that is prejudicial to creditors.
2. If the debtor timely responds to the plan objection, the debtor must immediately contact the objecting party to resolve the objection. If the parties resolve the objection, they must notify the courtroom department, the objector must withdraw the objection, or the debtor must file an amended plan before the debtor’s response deadline expires.
3. If the parties cannot resolve a plan objection, the court will set a confirmation trial only if one of the parties files the certification and request for confirmation trial in Appendix N. During the trial, the court may only consider issues specifically identified in the plan objection and response. If the certification and request for confirmation trial is not filed within 70 days after debtor’s deadline to respond to a plan objection, the court will deny confirmation and may, without further notice or hearing, dismiss the case for failure to confirm a plan and unreasonable delay that is prejudicial to creditors.
C. Plan Amendments. In cases under Subchapter V of Chapter 11, Chapter 12, or Chapter 13, an amended plan filed before a plan is confirmed supersedes any previously filed plan. No resistance deadline may be set for an amended plan for a date earlier than 14 days after the meeting of creditors is concluded. If an amended plan is filed while objections to a previously filed plan are pending, the debtor must notify the objecting parties an amended plan was filed, and the court will not act on the previously filed plan or objections. Parties may enter stipulations or agreements regarding plan objections. The court will not take any action in response. Agreements and stipulations resolving plan objections modify the plan and must be incorporated into an amended plan with notice and opportunity to object under Fed. R. Bankr. P. 2002.
D. Tax Returns. A debtor operating under a confirmed plan must timely file post-petition tax returns and timely pay post-petition taxes, both state and federal. If the debtor does not comply with Title 26 of the United States Code or applicable state tax code, absent a showing of good cause, the failure is a material default of a confirmed plan. The requirements of this section include returns or liabilities for which the debtor is a responsible party under 26 U.S.C. § 6672 or similar state laws.