11 U.S.C. § 1305

Filing and allowance of postpetition claims

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(a) A proof of claim may be filed by any entity that holds a claim against the debtor—(1) for taxes that become payable to a governmental unit while the case is pending; or(2) that is a consumer debt, that arises after the date of the order for relief under this chapter, and that is for property or services necessary for the debtor’s performance under the plan.(b) Except as provided in subsection (c) of this section, a claim filed under subsection (a) of this section shall be allowed or disallowed under section 502 of this title, but shall be determined as of the date such claim arises, and shall be allowed under section 502(a), 502(b), or 502(c) of this title, or disallowed under section 502(d) or 502(e) of this title, the same as if such claim had arisen before the date of the filing of the petition.(c) A claim filed under subsection (a)(2) of this section shall be disallowed if the holder of such claim knew or should have known that prior approval by the trustee of the debtor’s incurring the obligation was practicable and was not obtained.(Pub. L. 95–598, Nov. 6, 1978, 92 Stat. 2647.)Historical and Revision Noteslegislative statements

Section 1305(a)(2) of the House amendment modifies similar provisions contained in the House and Senate bills by restricting application of the paragraph to a consumer debt. Debts of the debtor that are not consumer debts should not be subjected to section 1305(c) or section 1328(d) of the House amendment.

Section 1305(b) of the House amendment represents a technical modification of similar provisions contained in the House bill and Senate amendment.

The House amendment deletes section 1305(d) of the Senate amendment as unnecessary. Section 502(b)(1) is sufficient to disallow any claim to the extent the claim represents the usurious interest or any other charge forbidden by applicable law. It is anticipated that the Rules of Bankruptcy Procedure may require a creditor filing a proof of claim in a case under chapter 13 to include an affirmative statement as contemplated by section 1305(d) of the Senate amendment.

senate report no. 95–989

Section 1305, exclusively applicable in chapter 13 cases, supplements the provisions of sections 501–511 of title 11, dealing with the filing and allowance of claims. Sections 501–511 apply in chapter 13 cases by virtue of section 103(a) of this title. Section 1305(a) provides for the filing of a proof of claim for taxes and other obligations incurred after the filing of the chapter 13 case. Subsection (b) prescribes that section 502 of title 11 governs the allowance of section 1305(a) claims, except that its standards shall be applied as of the date of allowance of the claim, rather than the date of filing of the petition. Subsection (c) requires the disallowance of a postpetition claim for property or services necessary for the debtor’s performance under the plan, if the holder of the claim knew or should have known that prior approval by the trustee of the debtor’s incurring of the obligation was practicable and was not obtained.

house report no. 95–595

Subsection (a) permits the filing of a proof of a claim against the debtor that is for taxes that become payable to a governmental unit while the case is pending, or that arises after the date of the filing of the petition for property or services that are necessary for the debtor’s performance under the plan, such as auto repairs in order that the debtor will be able to get to work, or medical bills. The effect of the latter provision, in paragraph (2), is to treat postpetition credit extended to a chapter 13 debtor the same as a prepetition claim for purposes of allowance, distribution, and so on.

Notes of Decisions

Cited in 149 cases (6 in the last 5 years), 1981–2025 · leading case: Joye v. Franchise Tax Bd., 578 F.3d 1070 (9th Cir. 2009).

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Joye v. Franchise Tax Bd., 578 F.3d 1070 (9th Cir. 2009). · cites it 14× “The Board filed a motion for summary judgment, arguing that the outstanding taxes survived discharge pursuant to 11 U.S.C. § 1305 . In the alternative, the Board argued that barring its collection of these outstanding taxes would violate the constitutional guarantee of…”

In Re Whall, 391 B.R. 1 (Bankr. D. Mass. 2008). · cites it 11× “POSITIONS OF THE PARTIES The MDOR The MDOR argues that pursuant to 11 U.S.C. § 1305 (a), only the governmental unit holding a claim for post-petition taxes is authorized to file a proof of claim for those taxes.”

In Re Sims, 288 B.R. 264 (Bankr. M.D. Ala. 2003). · cites it 10× “See 11 U.S.C. § 1305 (a). To be eligible for relief under Chapter 13, a debtor must meet the requirements of Section 109(e) and file a plan which proposes a payment structure for adjusting his debts either by composition or extension over a period of time not to exceed five…”

In Re Perkins, 304 B.R. 477 (N.D. Ala. 2004). · cites it 17× “Post Petition Claims Under § 1305 Types of Claims Contemplated by 11 U.S.C. § 1305 Post petition claims are addressed in 11 U.”

In re Frazier, 569 B.R. 361 (Bankr. S.D. Ga. 2017). · cites it 5× “Third, Braziel’s post-petition claim might be allowable under 11 U.S.C. § 1305 (a)(2) — it is, after all, a claim which arose post-petition.”

Cohn v. Bd. of Prof'l Responsibility, 151 S.W.3d 473 (Tenn. 2004). · cites it 6× “The petition was based on a United States Bankruptcy Court’s finding that Cohn, an experienced bankruptcy attorney, had improperly collected attorney’s fees from 1991 to 1998 by filing creditors’ “proofs of claim” pursuant to 11 U.S.C. § 1305 rather than by filing detailed fee…”

In Re Pennetta, 19 B.R. 794 (Bankr.D. Colo. 1982). · cites it 6× “The Government’s argument is that, pursuant to 11 U.S.C. § 1305 (a)(1), a proof of claim may be filed for taxes that become payable while the case is pending.”

In Re Pritchett, 55 B.R. 557 (Bankr. W.D. Va. 1985). · cites it 6× “A review of the record in this case discloses that none of the five postpetition debts in question here satisfies the criteria for discharge of postpetition debts under 11 U.S.C. §§ 1305 , 1322(b)(6) and 1328(a): None of the postpetition claims here is an allowed claim that has…”

Wells Fargo Bank, N.A. v. Oparaji (In Re Oparaji), 698 F.3d 231 (5th Cir. 2012). · cites it 2× “However, this interpretation of the relevant statute, 11 U.S.C. § 1305 , 2 is overly broad and constitutes an abuse of discretion subject to reversal by this Court.”

In Re Cleveland, 349 B.R. 522 (Bankr. E.D. Tenn. 2006). · cites it 3× “25, 2006 Order, the issues are as follows: 4 (1) Whether Countrywide’s “Post-Petition Proof of Claim” is, in fact, a claim that arose after the date the Debtor commenced his Chapter 13 case and, if so, whether the claim can be allowed and paid by the Chapter 13 Trustee given…”

In Re James & Dianne Ripley, Debtors. United States of Am. v. James & Dianne Ripley, 926 F.2d 440 (5th Cir. 1991). · cites it 3× “” 11 U.S.C. § 1305 (a)(1) (1979). More specifically, the question is whether the taxes in question “became payable” when the Ripleys were required to file their tax return, or instead when the estimated tax installment payments were due.”

In Re Turner, 420 B.R. 711 (Bankr. E.D. Mich. 2009). · cites it 7× “Treasury objected to the claim, contending that the 2008 tax obligation is a postpetition liability pursuant to 11 U.S.C. § 1305 , and asserted that the claim should be disallowed as a prepetition claim.”

Show all 149 citing cases →

— 11 U.S.C. § 1305(a) — 1 case

In re Donahue, 520 B.R. 782 (Bankr. W.D. Mo. 2014).

— 11 U.S.C. § 1305(a)(1) — 1 case

Dixon v. Internal Revenue Serv. (In Re Dixon), 218 B.R. 150 (10th Cir. BAP 1998).

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