§ 152.3     Cause for Dismissal Added or Changed by BAPCPA
Cite as:    Keith M. Lundin, Lundin On Chapter 13, § 152.3, at ¶ ____, LundinOnChapter13.com (last visited __________).
[1]

BAPCPA changed several preexisting grounds for dismissal of a Chapter 13 case and added a half-dozen or so new grounds—some in § 1307 and others in connection with new duties imposed on debtors by § 521. Some of the new grounds for dismissal follow the familiar pattern that, on motion of a party in interest, the court may convert or dismiss a Chapter 13 case when the debtor fails to do something that is required or does something that is prohibited. Others of the new grounds for dismissal don’t fit the typical pre-BAPCPA pattern and instead are mandatory or even something completely new: “automatic.”

[2]

BAPCPA modified two preexisting grounds for permissive conversion or dismissal in § 1307(c)(9) and (c)(10) not by amendments to § 1307 but by changing the numbering and lettering of other sections. Only on request of the U.S. trustee, § 1307(c)(9) permits conversion or dismissal of a Chapter 13 case if the debtor fails to file, within 15 days of the petition (or such additional time as the court allows), “the information required by paragraph (1) of section 521.”1 Before BAPCPA, the cross-reference to “paragraph (1)” in § 1307(c)(9) picked up the mandatory duty that a Chapter 13 debtor file a list of creditors, a schedule of assets and liabilities, a schedule of current income and current expenditures and a statement of the debtor’s financial affairs.2 BAPCPA re-lettered § 521 and there is no longer a “paragraph (1)” to fill the cross-reference in § 1307(c)(9).

[3]

It would be simple enough to label this a scrivener’s error and to substitute “paragraph (a)(1)” for “paragraph (1)” in § 1307(c)(9). The problem with this simple substitution is that BAPCPA did not only re-letter § 521; BAPCPA added several new debtor duties to § 521(a)(1). In addition to the filing responsibilities in former § 521(1), new § 521(a)(1) requires a new certificate with respect to the notice in § 342(b),3 copies of all payment advices or other evidence of payment received by the debtor within 60 days of the petition,4 a new statement of monthly net income5 and a new statement of reasonably anticipated increases in income or expenditures during the year following the petition.6

[4]

Does the “scrivener’s error” in § 1307(c)(9) extend to an assumption that Congress intended to also incorporate all of the new duties added to § 521(a)(1)? This is not an esoteric question. Section 521(a)(1), as amended by BAPCPA, contains many new duties that are onerous and are likely to create problems for some Chapter 13 debtors. These new duties were considered important enough by Congress that BAPCPA piled on multiple new provisions for dismissal of Chapter 13 cases when a new duty is not respected by the debtor.7

[5]

If the cross-reference in § 1307(c)(9) is modified by the courts to read “paragraph (a)(1),” then a debtor’s failure to file the information required by § 521(a)(1) can be brought before the bankruptcy court for permissive conversion or dismissal “only on request of the U.S. trustee.”8 This is a significant restriction on standing to raise permissive conversion or dismissal under § 1307(c). The failure of the drafters of BAPCPA to address the mistaken cross-reference in § 1307(c)(9) creates uncertainty whether motions to convert or dismiss under § 1307(c)(9) can be maintained, for example, by the standing Chapter 13 trustee. Of course, the standing trustee is the party in interest most likely to know when a Chapter 13 debtor has failed to perform a filing duty. If this is a scrivener’s error, it is a scrivener’s error with significant consequences to Chapter 13 practice.

[6]

There is a similar dead-end cross-reference in § 1307(c)(10), but this one amuses more than confuses. Section 1307(c)(10) includes as a ground for permissive conversion or dismissal that the debtor has failed to timely file the information required by “paragraph (2) of section 521.”9 Prior to BAPCPA, “paragraph (2)” of § 521 required debtors in Chapter 7 cases to file a statement of intention with respect to the retention or surrender of collateral for secured consumer debts. Paragraph (2) of § 521 was never applicable in Chapter 13 cases; even before BAPCPA, the included permissive ground for conversion or dismissal in § 1307(c)(10) made no sense.10

[7]

After BAPCPA, § 1307(c)(10) is doubly nonsensical. The cross-reference to paragraph (2) goes nowhere. If dubbed a scrivener’s error and rewritten as “paragraph (a)(2),” the cross-reference incorporates a duty in § 521(a)(2) that has no application in Chapter 13 cases.

[8]

There is more substance to the new included ground for conversion or dismissal in § 1307(c)(11): “failure of the debtor to pay any domestic support obligation that first becomes payable after the date of the filing of the petition.”11 Domestic support obligation (DSO) is a new term of art that includes all debts in the nature of alimony, maintenance or support that accrue before or after the petition in a Chapter 13 case, including interest under applicable nonbankruptcy law.12 New § 1307(c)(11) permits dismissal of a Chapter 13 petition if the debtor fails to pay a DSO that “first becomes payable” after the petition. Spousal or child support that is due and unpaid at the petition would not “first become payable” after the petition for purposes of new § 1307(c)(11).

[9]

BAPCPA focused on the postpetition payment of DSOs. In addition to the new ground for permissive conversion or dismissal in § 1307(c)(11), the failure to pay all amounts required under a DSO that first become payable after the petition is also a bar to confirmation of a plan under new § 1325(a)(8).13 To receive a discharge at the completion of payments under § 1328(a), the debtor must certify that all DSOs payable on or before the date of the certification have been paid.14

[10]

Consistent with the BAPCPA obsession with taxes and tax returns,15 there is a new ground for conversion or dismissal in § 1307(e) that is not permissive:

(e) Upon the failure of the debtor to file a tax return under section 1308, on request of a party in interest or the United States trustee and after notice and a hearing, the court shall dismiss a case or convert a case under this chapter to a case under chapter 7 of this title, whichever is in the best interest of the creditors and the estate.16
[11]

The cross-reference to § 1308 in new § 1307(e) picks up the many new filing requirements in new § 1308 with respect to state and federal tax returns. Under § 1308, not later than one day before the first scheduled date of the meeting of creditors in a Chapter 13 case, the debtor must file with appropriate taxing authorities all required tax returns for the four-year period ending with the petition.17 If all required tax returns are not filed by the date of the meeting of creditors, the trustee may “hold open” that meeting for a reasonable time to allow the debtor to file unfiled returns.18

[12]

Unlike the BAPCPA amendments to § 1307(c), new § 1307(e) is mandatory—the court “shall dismiss . . . or convert . . . whichever is in the best interest of the creditors and the estate.” This mandatory conversion or dismissal comes on the request of any party in interest or the U.S. trustee.19

[13]

The timing of conversion or dismissal under new § 1307(e) is somewhat problematic. If the Chapter 13 trustee has held open the meeting of creditors to permit the debtor additional time to file a required tax return under § 1308, it would be premature for any party in interest to move for dismissal under § 1307(e) until expiration of the hold-open period and of any extension of the hold-open period that might be ordered by the bankruptcy court.20 Even when there is no held-open meeting of creditors or when all hold-open periods have expired, it is not obvious how parties in interest will know whether the debtor has filed “required” tax returns with the appropriate taxing authorities.

[14]

There may also be a conflict between the new mandatory ground for conversion or dismissal in § 1307(e) and another new provision for conversion or dismissal of Chapter 13 cases involving tax returns. New § 521(j) contains the following quite specific ground for conversion or dismissal:

(j)(1) Notwithstanding any other provision of this title, if the debtor fails to file a tax return that becomes due after the commencement of the case or to properly obtain an extension of the due date for filing such return, the taxing authority may request that the court enter an order converting or dismissing the case.
(2) If the debtor does not file the required return or obtain the extension referred to in paragraph (1) within 90 days after a request is filed by the taxing authority under that paragraph, the court shall convert or dismiss the case, whichever is in the best interests of creditors and the estate.21
[15]

New § 521(j) contains the powerful opening phrase “[n]otwith-standing any other provision of this title” and then grants taxing authorities standing to request conversion or dismissal when a debtor has failed to file a tax return “that becomes due after the commencement of the case or to properly obtain an extension of the due date for filing such return.”22 Upon request for conversion or dismissal by a taxing authority under new § 521(j)(1), the debtor has 90 days to file the required return or obtain the extension under § 521(j)(2). If the debtor does neither, the court “shall” convert or dismiss the case, whichever is in the best interests of creditors or the estate.

[16]

Because this new ground for conversion or dismissal is based on a disjunctive condition—that the debtor either file the tax return that becomes due after the commencement of the case or properly obtain an extension of the due date—if the debtor obtains an extension of the due date during the 90 days after the taxing authority’s request, the predicate for mandatory conversion or dismissal evaporates whether the return is actually filed or not within the period of extension. This is odd, but it is how new § 521(j)(2) is worded.

[17]

More to the point, as explained elsewhere,23 there will be tax returns in Chapter 13 cases that fall within both new § 1308 and new § 521(j). Section 1308 deals with tax returns “required” by nonbankruptcy law with respect to all taxable periods ending during the four years before the Chapter 13 petition.24 In almost every Chapter 13 case filed before April 15 of a calendar year, there will be an income tax return “required” for the previous calendar year that is not yet due but falls within § 1308(a). That same tax return, because it “becomes due after the commencement of the case,” also falls within § 521(j)(1).

[18]

This overlap is important because of the very specific provision of new § 521(j)(1) with respect to the standing of taxing authorities to request conversion or dismissal when the debtor fails to file a tax return that becomes due after the petition. Section 1307(e) more broadly permits a request for mandatory conversion or dismissal by any party in interest or the U.S. trustee upon the failure of the debtor to file a tax return under § 1308. The obvious issue is: Does the specific grant of standing to taxing authorities in § 521(j)(1) preclude other parties in interest from requesting conversion or dismissal of a Chapter 13 case when the debtor fails to file a tax return required by § 1308 that becomes due after the petition?

[19]

That new § 521(j)(1) begins with the phrase “[n]otwithstanding any other provision of this title” could be read to support the conclusion that the broader grant of standing in § 1307(e) is trumped by the specific grant of standing to taxing authorities in § 521(j)(1). Taxing authorities would almost certainly be “parties in interest” with respect to the tax returns in § 1308 that form the predicate for mandatory conversion or dismissal under new § 1307(e). The two sections thus overlap, and § 521(j) is the more specific provision with respect to tax returns that fall within both sections.

[20]

Further support for this interpretation of the interaction between §§ 521(j), 1307(e) and 1308 is found in new § 521(j)(2). When an unfiled tax return becomes due after the petition, under § 521(j)(2), the Chapter 13 debtor has 90 days after a taxing authority’s request for conversion or dismissal within which to either file the return or obtain an extension. There are no similar conditions in new § 1307(e). The provisions of new § 1308 that allow Chapter 13 debtors additional time to file a required return are completely different from the conditions in new § 521(j)(2).

[21]

Under § 1308, the Chapter 13 trustee determines whether to hold open the meeting of creditors to allow the debtor to file a required return. The hold-open period can be as long as 120 days, with an additional 30 days possible upon application to the court. Under § 521(j)(2), the debtor automatically has 90 days after a taxing authority requests conversion or dismissal in which to file the missing tax return or obtain an extension. These conditions could overlap but are not consistent or even complementary. It is not obvious how bankruptcy courts would coherently apply both sets of conditions after a request to convert or dismiss a Chapter 13 case based on the debtor’s failure to file a tax return that was required for a prepetition taxable year but not due until after the petition. The consequence of conversion or dismissal is severe and the likelihood is great that there will be many Chapter 13 cases in which required tax returns are not due at the petition. The conflict between new § 521(j) and new § 1307(e) deserves legislative attention.

[22]

There are other new grounds for dismissal in § 521 that involve tax returns. Under new § 521(e)(2), not later than seven days before the first date set for the meeting of creditors, a Chapter 13 debtor must provide the trustee and any timely requesting creditor a copy (or transcript) of the federal income tax return for the most recent tax year ending immediately before the petition for which a federal income tax return is filed.25 New § 521(e)(2)(B) states that if the debtor fails to comply with these new duties, “the court shall dismiss the case unless the debtor demonstrates that the failure to so comply is due to circumstances beyond the control of the debtor.”26 Perhaps redundantly, § 521(e)(2)(C) provides that if a creditor requests a copy of the tax return described above and the debtor fails to provide it at the same time that the debtor provides that tax return to the trustee, then “the court shall dismiss the case” unless the debtor demonstrates circumstances beyond the control of the debtor.27

[23]

Neither subparagraph (B) nor subparagraph (C) gives a clue about procedure for dismissal under these new provisions. There is no requirement that a request be filed or that notice and a hearing are appropriate. That dismissal is mandatory unless the debtor proves that the failure to provide the required tax return (or transcript) was due to circumstances beyond the control of the debtor argues strongly for a motion to dismiss from some party in interest, with notice and a hearing opportunity for the debtor. It is curious that the drafters of BAPCPA required a request from a party in interest and notice and a hearing for mandatory conversion or dismissal under new § 1307(e) but omitted any such requirements in new § 521(e).

[24]

“Circumstances beyond the control of the debtor” for purposes of new § 521(e)(2)(B) and (C) are not defined by the statute. Because this section deals with a tax year ending before the petition for which a tax return “was filed,” the relevant circumstances aren’t directed to the filing of the tax return but focus instead on the duty to “provide” copies to the trustee and a timely requesting creditor. Perhaps a debtor who filed the tax return but did not keep a copy could prove circumstances beyond the debtor’s control for § 521(e)(2) purposes. On the other hand, if the debtor could request a copy or a transcript from the IRS, when is it beyond the debtor’s control to do so? If the creditor’s request was delivered to the debtor’s attorney, would counsel’s failure to provide the return constitute a circumstance beyond the control of the debtor?

[25]

Interim Rule 4002(b)(4) defines a creditor’s timely request for § 521(e)(2) purposes as 15 days before the first date set for the meeting of creditors.28 A creditor’s timely request 15 days before the first scheduled meeting of creditors could be as little as eight days before the seven-day deadline for the debtor to provide copies of the required tax return to the trustee and a timely requesting creditor under § 521(e)(2)(A). If the debtor does not have a copy of the required tax return and must get one from the IRS, perhaps shortness of time would be a circumstance beyond the debtor’s control.

[26]

Finally, there is the 800-pound gorilla in new § 521(i):

(i)(1) Subject to paragraphs (2) and (4) and notwithstanding section 707(a), if an individual debtor in a voluntary case under chapter 7 or 13 fails to file all of the information required under subsection (a)(1) within 45 days after the date of the filing of the petition, the case shall be automatically dismissed effective on the 46th day after the date of the filing of the petition.
(2) Subject to paragraph (4) and with respect to a case described in paragraph (1), any party in interest may request the court to enter an order dismissing the case. If requested, the court shall enter an order of dismissal not later than 5 days after such request.
(3) Subject to paragraph (4) and upon request of the debtor made within 45 days after the date of the filing of the petition described in paragraph (1), the court may allow the debtor an additional period of not to exceed 45 days to file the information required under subsection (a)(1) if the court finds justification for extending the period for the filing.
(4) Notwithstanding any other provision of this subsection, on the motion of the trustee filed before the expiration of the applicable period of time specified in paragraph (1), (2), or (3), and after notice and a hearing, the court may decline to dismiss the case if the court finds that the debtor attempted in good faith to file all the information required by subsection (a)(1)(B)(iv) and that the best interests of creditors would be served by administration of the case.29
[27]

In new § 521(i), BAPCPA hatches a concept heretofore unknown in bankruptcy law: “automatic” dismissal. Without providing further content, new § 521(i) provides that a Chapter 13 case shall be “automatically dismissed effective on the 46th day after . . . the petition” if the debtor fails to file “all of the information required under [§ 521(a)(1)] within 45 days after . . . the petition.”30

[28]

One clue in § 521(i) to the meaning of “automatically dismissed” is that a party in interest “may request the court to enter an order dismissing the case” under § 521(j)(2) and the court “shall enter an order of dismissal not later than 5 days after such request.” This tells us that automatic dismissal does not include the entry of an order unless a party in interest requests the bankruptcy court to enter an order dismissing the case.

[29]

Detailed elsewhere,31 the “information” required by § 521(a)(1), as amended by BAPCPA, includes many complex and lengthy documents, including all of the basic Official Forms that are required to commence and maintain a Chapter 13 case. Automatic dismissal is triggered by the failure of the debtor to file “information”—not by the failure of the debtor to file any particular document described in § 521(a)(1). There is an enormous quantity of “information” required by § 521(a)(1), including all of the schedules of assets and liabilities, the statement of the debtor’s financial affairs, the schedule of the debtor’s assets and liabilities, payment advices, the statement of the debtor’s monthly net income and the list of creditors. There is much overlapping information among the schedules, statements and other documents required by § 521(a)(1). For example, the list of creditors required by § 521(a)(1)(A) contains much of the same information as the schedule of liabilities required by new § 521(a)(1)(B)(i). If the debtor files one and not the other, has the debtor provided the “information” required by § 521(a)(1)? Innumerable similar issues can be raised with respect to the meaning of “information” in new § 521(i).

[30]

Under new § 521(a)(1)(B), the bankruptcy court can “order[ ] otherwise” with respect to many of the documents that contain information that could form the predicate for automatic dismissal under § 521(i). There is no particular time period specified by the Code or Bankruptcy Rules within which a debtor can ask the bankruptcy court to “order otherwise” with respect to information required by § 521(a)(1)(B). What does automatic dismissal mean in § 521(i) if the information required by § 521(a)(1) could change based on a court order under § 521(a)(1)(B)? What does automatic dismissal in § 521(i) mean if, after 45 days after the petition, the bankruptcy court relieves the debtor of a filing requirement under § 521(a)(1)(B)?

[31]

Normally, the concept of “dismissal” of a bankruptcy case means that there is no longer a pending bankruptcy case. That construction of “dismissal” makes little sense in the context of “automatic dismissal” under § 521(i). Without an order of dismissal, how would anyone looking at the bankruptcy court docket sheet know whether an automatic dismissal had occurred? Remember: It is not enough to simply determine that a specific schedule, statement or other document listed in § 521(a)(1) has not been filed; automatic dismissal is based on the absence of “information,” not the absence of a particular piece of paper or electronic filing.

[32]

Reading further into § 521(i) reveals more problems with the concept of automatic dismissal. Under § 521(i)(2), a party in interest can request the bankruptcy court to enter an order dismissing the case and the court is required to enter that order within five days of the request. As mentioned above, this new section reveals that “automatic dismissal” does not include the entry of an order by the bankruptcy court unless an order is requested. The entry of an order of dismissal under new § 521(j)(2) is “subject to paragraph (4).” Under § 521(i)(4), “notwithstanding any other provision of this subsection,” the trustee on a motion “filed before the expiration of the applicable period of time specified in (1), (2) or (3)” can ask the bankruptcy court to “decline to dismiss the case.” If the bankruptcy court finds that the debtor “attempted in good faith to file all the information required by subsection (a)(1)(B)(iv) and that the best interests of creditors would be served by administration of the case,” the bankruptcy court can decline to dismiss the case. Of course, if “automatic dismissal” means that the case is already dismissed, it makes no sense that the bankruptcy court “may decline to dismiss the case” on the conditions specified in § 521(i)(4). And new § 521(i)(1) itself is “subject to paragraphs (2) and (4)”—signaling that automatic dismissal—whatever it is—is subject to the possibility that the bankruptcy court will decline to dismiss the case on motion of a trustee under new § 521(i)(4).

[33]

The reference to the “applicable period of time” specified in paragraph (1), (2) or (3) indicates that automatic dismissal can be intercepted by the debtor or by the trustee after 45 days after the petition. For example, under § 521(i)(2), a party in interest may request the court to enter an order dismissing the case at any time. When such a motion is filed, and during the five days within which the court must enter that order, the trustee can move the court under § 521(i)(4) to decline to dismiss the case. What does it mean that the Chapter 13 case was “automatically dismissed” on the 46th day if at any time thereafter when a party in interest requests an order of dismissal, the bankruptcy court can, on the trustee’s motion, “decline to dismiss the case”?

[34]

It is at least odd that a debtor’s good-faith attempt to file the information required by § 521(a)(1)(B)(iv) deflects automatic dismissal under § 521(i)(4). Section 521(a)(1)(B)(iv) contains the new requirement that a Chapter 13 debtor file copies of payment advices or other evidence of payment received from an employer within 60 days of the petition.32 Why did the drafters of BAPCPA single out payment advices for this special good-faith inquiry? There are many more important documents and much more important “information” required by § 521(a)(1) than 60 days of payment advices; yet it is only a good-faith effort to provide the information contained in the payment advices that constitutes a defense to automatic dismissal on motion of the trustee under § 521(i)(4).

[35]

What a strange condition this is: when the debtor fails to provide information required by § 521(a)(1) and automatic dismissal occurs under § 521(i)(1), the trustee can interrupt whatever automatic dismissal is with a timely motion and proof that the debtor attempted in good faith to file payment advices. Never mind that the debtor perhaps made no effort to file something important such as a schedule of assets or a statement of affairs. If administration of the Chapter 13 case is in the best interests of creditors—and the trustee would not have brought a motion under § 521(i)(4) otherwise—proof of good faith with respect to payment advices is the predicate to convincing the bankruptcy court to decline automatic dismissal of the case. Too weird.

[36]

Under new § 521(j)(3), the debtor can overcome automatic dismissal by requesting, within 45 days of the petition, additional time not to exceed 45 days in which to file the information required by § 521(a)(1).33 The court must find “justification” for the extension. During any extension granted by the court, the trustee can move under § 521(i)(4) that the bankruptcy court should decline to dismiss the case. Curiously, only the trustee’s motion under § 521(i)(4) triggers a statutory “notice and a hearing” requirement. Automatic dismissal under new § 521(i)(1) has no notice and no hearing requirement. The entry of an order of dismissal on request of a party in interest under § 521(i)(2) has no notice and no hearing requirement. The court can extend the 45-day period on request of the debtor under § 521(i)(3) without notice and without a hearing. But if the trustee moves the court to decline to automatically dismiss the case—based on a good-faith attempt by the debtor to file the information contained in 60 days of payment advices—the statute requires notice and a hearing. Don’t look for logic here.

[37]

The point here is simpler than the explanation above: the meaning of automatic dismissal in § 521(i) is beyond cognition given the conditions and exceptions specified in § 521(i) itself. Automatic dismissal in § 521(i) is a monstrous new legal fiction that will bumfuzzle the bankruptcy courts and bankruptcy practitioners for the indefinite future.

[38]

But there is immediate danger in new § 521(i) for debtors and creditors in Chapter 13 cases. Without a court order of dismissal, any creditor that proceeds with collection based on an “automatic dismissal” does so at great risk of violating the automatic stay. Debtors who proceed with confirmation of a Chapter 13 plan and make payments to creditors for years consistent with a confirmed plan could find that the Chapter 13 case was automatically dismissed months or years earlier based on missing “information” under § 521(i)—a combination of circumstances almost too ugly to explore.34 The Bankruptcy Code and Bankruptcy Rules contain ample tools for managing Chapter 13 debtors who fail to file documents and information necessary for administration of the case.35 New § 521(i) is profoundly defective and fundamentally misguided.


 

1  11 U.S.C. § 1307(c)(9), discussed in § 529.1 [ New Grounds for Conversion after BAPCPA ] § 141.4  Cause for Conversion Added or Changed by BAPCPA.

 

2  See 11 U.S.C. § 521(1) prior to amendment by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.

 

3  See 11 U.S.C. § 521(a)(1)(B)(ii), discussed in §§ 375.1 [ Certificate of § 342(b) Notice ] § 36.33  Certificate of § 342(b) Notice after BAPCPA and 387.1 [ New Filing Requirements and Other Duties: A List ] § 42.1  Filing Requirements and Other Duties: A List.

 

4  See 11 U.S.C. § 521(a)(1)(B)(iv), discussed in § 376.1 [ Payment Advices ] § 42.3  Payment Advices.

 

5  See 11 U.S.C. § 521(a)(1)(B)(v), discussed in § 377.1 [ Statement of Monthly Net Income ] § 36.17  Statement of Monthly Net Income.

 

6  See 11 U.S.C. § 521(a)(1)(B)(vi), discussed in § 378.1 [ Statement of Anticipated Increase in Income or Expenditures ] § 36.18  Statement of Anticipated Increase in Income or Expenditures.

 

7  See also 11 U.S.C. § 521(i), discussed below in this section and in § 388.1 [ Consequences of Failure to File Required Information, Including “Automatic Dismissal” ] § 42.2  Consequences of Failure to File Required Information, Including “Automatic Dismissal”.

 

8  11 U.S.C. § 1307(c)(9).

 

9  11 U.S.C. § 1307(c)(10), discussed in § 529.1 [ New Grounds for Conversion after BAPCPA ] § 141.4  Cause for Conversion Added or Changed by BAPCPA.

 

10  See § 312.1 [ Cause for Conversion ] § 141.3  Cause for Conversion.

 

11  11 U.S.C. § 1307(c)(11), discussed in § 529.1 [ New Grounds for Conversion after BAPCPA ] § 141.4  Cause for Conversion Added or Changed by BAPCPA.

 

12  11 U.S.C. § 101(14A), discussed in §§ 519.1 [ Domestic Support Obligations ] § 136.21  Domestic Support Obligations after BAPCPA and 552.1 [ Domestic Support Obligations: § 523(a)(5) ] § 159.5  Domestic Support Obligations: § 523(a)(5).

 

13  See 11 U.S.C. § 1325(a)(8), discussed in § 498.1 [ Domestic Support Obligations Must Be Current ] § 113.3  Domestic Support Obligations Must Be Current.

 

14  11 U.S.C. § 1328(a), discussed in § 545.1 [ New Domestic Support Obligation Certification ] § 156.4  Domestic Support Obligation Certification.

 

15  See discussion beginning at § 42.4  Tax Return Duties—In General.

 

16  11 U.S.C. § 1307(e).

 

17  See § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

18  11 U.S.C. § 1308(b), discussed in §§ 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors and 398.1 [ Holding Open the Meeting of Creditors ] § 43.7  Holding Open the Meeting of Creditors.

 

19  But see a potential conflict with 11 U.S.C. § 521(j), discussed below in this section.

 

20  See 11 U.S.C. § 1308(b)(2), discussed in §§ 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors, 393.1 [ Consequences of Failure to File or Provide Tax Returns ] § 42.8  Consequences of Failure to File or Provide Tax Returns and 398.1 [ Holding Open the Meeting of Creditors ] § 43.7  Holding Open the Meeting of Creditors.

 

21  11 U.S.C. § 521(j), also discussed in § 393.1 [ Consequences of Failure to File or Provide Tax Returns ] § 42.8  Consequences of Failure to File or Provide Tax Returns.

 

22  11 U.S.C. § 521(j)(1).

 

23  See §§ 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors and 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

24  11 U.S.C. § 1308(a), discussed in § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

25  11 U.S.C. § 521(e)(2)(A)(i) and (ii), discussed in § 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors.

 

26  11 U.S.C. § 521(e)(2)(B), discussed in § 393.1 [ Consequences of Failure to File or Provide Tax Returns ] § 42.8  Consequences of Failure to File or Provide Tax Returns.

 

27  11 U.S.C. § 521(e)(2)(C), discussed in § 393.1 [ Consequences of Failure to File or Provide Tax Returns ] § 42.8  Consequences of Failure to File or Provide Tax Returns.

 

28  Interim Bankr. R. 4002(b)(4), discussed in § 400.1 [ New Debtor Duties at the Meeting of Creditors ] § 43.2  Debtor Duties at Meeting of Creditors after BAPCPA.

 

29  11 U.S.C. § 521(i), discussed in § 388.1 [ Consequences of Failure to File Required Information, Including “Automatic Dismissal” ] § 42.2  Consequences of Failure to File Required Information, Including “Automatic Dismissal”.

 

30  11 U.S.C. § 521(i)(1), discussed in § 388.1 [ Consequences of Failure to File Required Information, Including “Automatic Dismissal” ] § 42.2  Consequences of Failure to File Required Information, Including “Automatic Dismissal”.

 

31  See § 387.1 [ New Filing Requirements and Other Duties: A List ] § 42.1  Filing Requirements and Other Duties: A List.

 

32  See 11 U.S.C. § 521(a)(1)(B)(iv), discussed in §§ 376.1 [ Payment Advices ] § 42.3  Payment Advices and 387.1 [ New Filing Requirements and Other Duties: A List ] § 42.1  Filing Requirements and Other Duties: A List.

 

33  11 U.S.C. § 521(i)(3).

 

34  But see § 388.1 [ Consequences of Failure to File Required Information, Including “Automatic Dismissal” ] § 42.2  Consequences of Failure to File Required Information, Including “Automatic Dismissal” for further discussion of this and other issues of interpretation with respect to new 11 U.S.C. § 521(i).

 

35  See, e.g., 11 U.S.C. § 1307(c)(1), (3) and (9), discussed in § 333.1 [ Cause for Dismissal—In General ] § 152.2  Cause for Dismissal—In General.