Local Rule 3002-1: Chapter 13 Trustee Treatment of Certain Tax Claims

Local Rule 3002-1 Chapter 13 Trustee Treatment of Certain Tax Claims

(a) Administrative Modification of Plans for Tax Claims. When a proof of claim is filed for a tax liability in excess of the estimated amount scheduled by the debtor, and if modification of a previously confirmed plan is required, the Chapter 13 trustee may make the necessary plan modification and provide written notice to the debtor and the debtor's attorney.

(b) Chapter 13 Trustee Treatment of Tax Claims Filed Prior to Due Date or Penalty Date.

(1) The Clerk of Court shall accept for filing properly executed proofs of claim from any taxing authority even when such proofs of claim are filed prior to the due date for federal and state tax returns or the penalty date for local tax obligations.

(2) The Chapter 13 trustee shall not administer such proofs of claim until the due date or penalty date as described above has passed.

(3) Following the passage of the applicable date, the taxing authority must file an amended proof of claim with the Clerk and serve the debtor's attorney and the Chapter 13 trustee with notice that the taxing authority desires to have the debts included for payment by the Chapter 13 trustee through the Chapter 13 plan.

(4) Unless the taxing authority provides such timely written notice as set forth in paragraph (3) above, the proofs of claim in question are deemed objected to by the Chapter 13 trustee for the reason that the debts evidenced by the proofs of claim have been satisfied by direct payment, without prejudice to reconsideration.