25bk14411
Upon a tax purchaser’s objection to confirmation of a chapter 13 plan, wherein the tax purchaser alleges that the plan fails to comply with the confirmation requirements of section 1325 of the Bankruptcy Code by failing to provide for payment of postpetition property taxes, was not proposed in good faith and is not feasible, held:  The plan fails to satisfy section 1325(a)(3) of the Bankruptcy Code as it was not proposed in good faith.  Given the Debtor’s demonstrated track history of failing to file tax returns or pay taxes in a timely fashion, by failing to address her postpetition tax liabilities the Debtor has failed to treat the tax purchaser with fundamental fairness.  While the court cannot conclude that the Debtor’s projections are not feasible, the court equally cannot conclude that the plan is feasible in regard to the Debtor’s actual performance on the plan.  Rather than take that up under the rubric of feasibility, however, the court considers it another reason why the plan is not proposed in good faith.  The objection is therefore SUSTAINED.