3.6.a As A Non-Trust Fund Tax

• Jurisdiction: United States

a. Untimely proof of claim

One other avenue of discharge for some priority taxes remains largely intact. This is the situation where the taxing entity fails to file a timely proof of claim in a Chapter 13 case, for a category of tax that is not excepted from discharge under § 1328(a)(1), 523(a)(1)(B), or (C).

Under both current and pre-reform law Code § 523(a)(1)(A) provides that in Chapter 7 all priority taxes as described in § 507(a)(8) are nondischargeable.

In Chapter 13, however, pre-BAPCPA law provided that all taxes were discharged in Chapter 13, even priority taxes as described at §...