Robert P. McIntosh 

Assistant United States Attorney 

SunTrust Center 

919 East Main Street, Suite 1900 

Richmond, Virginia 23219 

Telephone: (804) 819-7404 

Facsimile: (804) 771-2316 

E-Mail: Robert.McIntosh@usdoj.gov 

Counsel for the United States of America

 IN THE UNITED STATES BANKRUPTCY COURT 

 FOR THE EASTERN DISTRICT OF VIRGINIA 

 RICHMOND DIVISION 

 

IN RE: ) 

 ) CASE NO. 19-33915-KRH 

LEMAR ALLEN BOWERS, ) CHAPTER 13 

 ) 

 ) 

Debtor. ) 

OBJECTION TO CONFIRMATION OF CHAPTER 13 PLAN 

NOTICE OF OBJECTION TO CONFIRMATION OF PLAN 

AND NOTICE OF SCHEDULED HEARING ON THIS OBJECTION

I. Notice of Objection and Notice of Hearing 

PLACE OF HEARING:

Courtroom 5000 

701 East Broad Street 

Richmond, Virginia 23219 

DATE AND TIME OF 

HEARING:

April 8, 2020 

11:10 a.m. 

 Your rights may be affected. You should read these papers carefully and discuss 

them with your attorney, if you have one in this bankruptcy case. (If you do not have an 

attorney, you may wish to consult one.)

II. Objection to Confirmation of Chapter 13 Plan 

The United States of America, by and through undersigned counsel, on behalf of its 

Internal Revenue Service, hereby objects to confirmation of the proposed Chapter 13 Plan (Dkt 

No. 51) on the following grounds: 

Case 19-33915-KRH Doc 53 Filed 02/21/20 Entered 02/21/20 11:35:20 Desc Main

Document Page 1 of 5
—2— 

1. The Internal Revenue Service timely filed a proof of claim (as amended) setting 

forth the following information: 

Date of Claim: December 20, 2019 

Secured Amount $00.00 

Priority Amount: $677,054.90 

General Unsecured Amount: $19,189.63 

Total Claim Amount: $696,244.53 

2. The debtor(s) filed a Chapter 13 plan, treating the claims of the Internal Revenue 

Service as follows: 

 

3. The proposed plan does not adequately provide for the Internal Revenue Service=s 

priority claim as required by 11 U.S.C. '1322(a)(2).1 “The bankruptcy code requires that a 

debtor's Chapter 13 reorganization plan ‘provide for full payment, in deferred cash payments, of 

 1

 The plan also provides for a priority claim of the Internal Revenue Service as follows: “Taxes and certain 

other debts ($670,860 are business taxes being addressed in pending business Chapter 11).” As set forth on Proof of 

Claim 12-2, the balance of the priority claim is the personal liability of the debtor. Moreover, to the extent that such 

liabilities are proposed to be provided for in a related Chapter 11 case, no provision or proposal for such payment 

(nor consent by the Internal Revenue Service) has been made. No plan has been proposed. See In re Civitas Health 

Services, Inc., Bk No. 19-34993-KRH (E.D. Va., Richmond Div.). 

Date of Plan Priority Amount Secured Amount Interest (Secured Claim)

February 20, 2020 $5,757.00 $0.00 0%

Total $5,757.00 $0.00 0%

Reference in Plan Plan ¶ 3(B) Plan ¶ 4(D), 4(A) Plan ¶ 4(D)

Case 19-33915-KRH Doc 53 Filed 02/21/20 Entered 02/21/20 11:35:20 Desc Main

Document Page 2 of 5
—3— 

all claims entitled to priority under Section 507 of this title, unless the holder of a particular 

claim agrees to a different treatment of such claims.’ 11 U.S.C. §1322(a)(2) (1984). Any plan 

lacking the requirements of § 1322(a)(2) (a full payment of priority claims) cannot be confirmed 

without the claim holder's consent.” Matter of Escobedo, 28 F.3d 34, 35 (7th Cir. 1994) (citing 

Ekeke v. United States, 133 B.R. 450 (S.D. Ill. 1991); In re Driscoll, 57 B.R. 322 (W.D. Wis. 

1986); United States v. Reynolds, 38 B.R. 725 (W.D. Va. 1984)2 aff'd, 764 F.2d 1004 (4th Cir. 

1985); In re Esser, 22 B.R. 814 (E.D. Mich. 1982)). 

4. The proposed plan is underfunded and not feasible. See 11 U.S.C. '1325(A)(1); 

'1325(A)(6). 

5. The pleadings filed in this case report debts exceeding the debt limitations of 11 

U.S.C. '109(e). As of April 1, 2019, the §109(e) debt limits increased to $419,275.00 for 

unsecured debt, and $1,257,850 for secured debts. The Debtor bears the burden of establishing 

eligibility. See Singer Asset Fin. Co., LLC v. Mullins (In re Mullins), 360 B.R. 493, 498 (Bankr. 

W.D. Va. 2007). It appears that the Debtor is not eligible for relief under Chapter 13 of the 

Bankruptcy Code. 

/ / / / 

/ / / / 

/ / / / 

 2 See United States v. Reynolds, 38 B.R. at 726 (W.D. Va. 1984) (“A Chapter 13 plan 

must provide for full payment of . . . priority claims”) (emphasis in original) aff'd, 764 F.2d 1004 

(4th Cir. 1985). 

Case 19-33915-KRH Doc 53 Filed 02/21/20 Entered 02/21/20 11:35:20 Desc Main

Document Page 3 of 5
—4— 

WHEREFORE, the United States respectfully requests that confirmation of the proposed 

plan be denied. 

Respectfully submitted, 

G. ZACHARY TERWILLIGER 

United States Attorney 

By: /s/ Robert P. McIntosh 

Robert P. McIntosh 

Assistant United States Attorney 

Case 19-33915-KRH Doc 53 Filed 02/21/20 Entered 02/21/20 11:35:20 Desc Main

Document Page 4 of 5
—5— 

CERTIFICATE OF SERVICE 

I hereby certify that I have on this date served the foregoing upon all interested parties to 

this proceeding, by causing true and correct copies thereof to be placed in the United States mail, 

postage prepaid, addressed as follows: 

LeMar Allen Bowers 

10250 Scots Landing Road 

Mechanicsville, VA 23116 

Debtor

I hereby certify a copy of foregoing will be filed with the United States Bankruptcy Court 

electronically in the CM/ECF system. Notice of this filing will be sent to all parties by 

operation of the Court's electronic filing system. Parties may access this filing through the 

Court's system. Parties currently listed by the CM/ECF system to receive electronic notice in 

this case are set forth below. 

James E. Kane 

Kane & Papa, PC 

Email: jkane@kaneandpapa.com 

Debtor’s Attorney

Carl M. Bates 

Chapter 13 Trustee 

Email: station01@richchap13.com; station06@richchap13.com; 

station03@richchap13.com; station10@richchap13.com; station07@richchap13.com 

Date: February 21, 2020 

 /s/ Robert P. McIntosh 

ROBERT P. MCINTOSH 

Case 19-33915-KRH Doc 53 Filed 02/21/20 Entered 02/21/20 11:35:20 Desc Main

Document Page 5 of 5