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. ) 

THIRD 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:

May 20, 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: 

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

forth the following information: 

Date of Claim: April 15, 2020 

Secured Amount $00.00 

Priority Amount: $661,319.10 

General Unsecured Amount: $19,169.63 

Total Claim Amount: $680,488.73 

2. The debtor(s) filed an amended 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). “The bankruptcy code requires that a 

1 Debtor explains regarding “100%” payment of IRS’s general unsecured claim, “2013 and 2014 Taxes 

being adjudicated in Tax Court.” The proceeding in Tax Court seeks review of a Notice of Determination 

Concerning Collection Action and disputes procedures involving a collections due process hearing. See Petition filed 

August 31, 2018 attached. Inexplicably, no provision is made for the priority claim. 

Date of Plan Priority Amount Secured Amount General (Unsecured)

April 3, 2020 $0.00 $0.00 100.00%

Total $0.00 $0.00 100.00%

Reference in Plan Plan ¶ 3(B) Plan ¶ 4(D) Plan ¶ 5(B)

1

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

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). The United States previously objected to the Debtor’s Amended Plan (Dkt. 51) 

which provided as follows: 

See Dkt. 51, p. 1, ¶2. 

 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). 

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The Debtor’s current amended plan is virtually unchanged from the prior plan and provides as 

follows: 

See Dkt. 62, pp. 1-2, ¶2. 

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. 

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 

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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: 

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: April 16, 2020 

 /s/ Robert P. McIntosh 

ROBERT P. MCINTOSH 

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