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Motions to Value Tax Claim and Establish Priority

Tue, 10/29/2013 - 5:00am

The chapter 13 plan provides that if a secured tax debt is to be valued, the debtor will file a separate motion to value the claim and determine priority. The bar is presently using several different events to file the motion and filing the motion passively and non-passively. The Court has eliminated the CM/ECF events "Determine Tax Liability" and "Establish Tax Claim" and created the event "Value Tax Claim and Establish Priority," which should be used for this type of motion. Pursuant to SC LBR 9013-4, this motion should be set for a definite hearing and not filed passively.