Opinion ID: 773215
Heading Depth: 3
Heading Rank: 3

Heading: Priority Unsecured Debt (IRS Payroll Taxes)

Text: 37 In Schedule E, Debtors listed $6,000 in priority unsecured debt owed to the IRS. The BAP included this amount in its eligibility calculation. Debtors assert that this debt should not have been included because (1) it was a business debt and (2) it has subsequently been paid. Because Debtors did not contest inclusion of the IRS payroll taxes before the BAP, see Scovis, 231 B.R. at 343, and exceptional circumstances are lacking, we refuse to consider them now. See In re America West Airlines, 217 F.3d 1161, 1165 (9th Cir. 2000) (Absent exceptional circumstances, we generally will not consider arguments raised for the first time on appeal, although we have discretion to do so.).