Can/Should I dismiss and refile?

[Robert_dod]

Four years ago, I got divorce -- required to pay 1/2 of joint tax liability.

Four years ago, I entered Ch. 13 Plan, am current on payments. Plan provided for payment of 1/2 of all outstanding tax liability. Attached and incorporated judgment of divorce.

Today (surprise!) IRS says that the Ch. 13 Plan is a negatory, because it only pays 1/2 of tax obligations. Law says that plan must pay 100% of tax obligations.

I cannot make a plan to pay the other half (assuming spouse has paid little, if any, of liability).

I was thinking - if I VOLUNTARILY dismiss Ch. 13 case, can I refile the case immediately? I can pay all of the outstanding liability over another 5 years. However, if they garnish me for the full amount remaining, (including penalties and interest), I will not be able to survive.

On the other hand, would I be barred from listing the debts that were included on this case?

Where (what section) do I look to?

Thanks for your help!

[lrprn]

If your divorce decree states the other half of the tax bill is her debt, has the IRS gone after your ex for her half? What do your lawyers (bk and divorce) have to say about this?

[SinkingFast]

If you case is Dismissed without Prejudice, you can refile against the same debts. If, for some reason, your case were to be Dismissed with Prejudice, then you could not Discharge the debts listed in your previous BK.

Generally speaking, people who ask for a Voluntary Dismissal or who are Dismissed for lack of payment are Dismissed without Prejudice.

I **think** you'd have to wait 180 days to refile a new Ch 13 BK if your current case is Dismissed.

[BKTango]

I'm with lrprn on this one. Your divorce obligation was to pay half of the tax liability, the other half was ordered to be paid by the ex spouse. The IRS should be going after the ex spouse over the remaining half I would think, unless I am completely wrong. The law says you must pay 100% of a tax liability, well technically you are paying 100% of your tax liability as ordered by a court. I would get in touch with my bk and divorce attorney over this, before I made a rush move to dismiss.