Robert K. Coulter

Assistant United States Attorney

VSB: 42512

2100 Jamieson Avenue

Alexandria, Virginia 22314

Tel: (703) 299-3745

Counsel for the United States of America

IN THE UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF VIRGINIA

ALEXANDRIA DIVISION

IN RE: )

) CASE NO. 18-13995-KHK

CARMEN M. GETER, ) 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

1. Notice of Objection and Notice of Hearing

PLACE OF HEARING:

Courtroom III

200 South Washington Street

Alexandria, Virginia 22314

DATE AND TIME OF 

HEARING:

February 14, 2019

9:30 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.)

2. 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 on the 

following grounds:

1. The Internal Revenue Service has timely filed a proof of claim setting forth the 

following information:

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Claim Number: 1-1

Secured Amount $44,168.80

Unsecured Priority Amount: $ 6,201.51

Unsecured General Amount: $ 432.10

Total Claim Amount: $50,802.41

2. The proposed plan fails to recognize the secured claim of the Internal Revenue 

Service. Plans that do not provide for the full payment of secured claims are not confirmable. 

See 11 U.S.C. '1325(a)(5)(B); In re Barnes, 32 F.3d 405 (9th Cir. 1994); Memphis Bank & 

Trust Co. v. Whitman, 692 F.2d 427, 429 (6th Cir.1982); In re Coles, 252 B.R. 66 (Bankr. E.D. 

VA 1999); United States v. Haas (In re Haas), 203 B.R. 573 (E.D. Pa. 1996). The plan must 

provide that the full amount of the secured claim, plus interest at the current IRS underpayment 

rate shall be paid through the plan.1

 This should be reported in Section 3D of the plan listing 

the Creditor as AIRS,@ Collateral as AAll Property,@ see 26 U.S.C. '6321, The Monthly 

Payment and Estimated Term should be calculated by amortizing the secured claim amount over 

the remaining term of the plan.

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). Plans that do not provide for the full 

 1 The interest rate applicable on the date of the petition is 5%.

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payment of priority claims are not confirmable. In re Escobedo, 28 F.3d 405 (7th Cir. 1994).

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 K. Coulter 

Robert K. Coulter

Assistant United States Attorney

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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:

Carmen M Geter

9989 Capperton Drive 

Oakton, VA 22124

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.

• Nathan A. Fisher: Fbarsad@cs.com, barsad@aol.com

• John P. Fitzgerald, III: ustpregion04.ax.ecf@usdoj.gov

• Thomas P. Gorman: ch13alex@gmail.com, tgorman26@gmail.com

• Jeremy Calvin Huang: jhuang@chadwickwashington.com, 

lwoodward@chadwickwashington.com

• Nisha Ryan Patel: npatel@siwpc.com, bjordan@siwpc.com; dsasser@siwpc.com;

ewhite@siwpc.com; jmuncy@siwpc.com; mfreeman@siwpc.com;

bkreferrals@siwpc.com; siwbkecf@siwpc.com; siwpc@ecf.courtdrive.com;

siwattecf@siwpc.com

Date: December 17, 2018 /s/ Robert K. Coulter 

ROBERT K. COULTER

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