3.15.a Meaningful Payment?

• Jurisdiction: United States

a. In general

See also ¶ 5.1(b)

In some cases the right of the debtor to adjudicate disputes over tax claims by filing an objection to the claim avoids the necessity to litigate by means of the cumbersome adversary complaint process.²³³ But where the objection goes to the validity, priority, or extent of the lien, most jurisdictions require an adversary proceeding pursuant to Rule 7001(2).

A proof of claim for taxes has "prima facie validity" unless challenged by the deb-tor.²³⁴ Once proof of tax claim is filed, the claim is allowed unless the debtor or another party in interest files an objection to the proof of claim. In re Taylor, 132 F.3d 256 (5th Cir. 1998).

Once filed, the objection is a contested matter subject to Bankruptcy Rule 9014.

In most jurisdictions the debtor may file an objection to such things as the liability for the tax, the amount of the tax, interest or penalty, or the character of the tax (i.e., disputing claim of priority or secured status of tax).²³⁵ In re Steffen, 297 B.R. 645 (M.D. Fla. 2003); reconsidered, 305 B.R. 369.

The Bankruptcy Code sets no time limit on filing an objection to claim in Chapter 13, and in most jurisdictions an objection may be filed at any time. However, some jurisdictions...