IN RE PIERROTTI

No. 10-31048.

645 F.3d 277 (2011)

In the Matter of Carl Mitchell PIERROTTI, Debtor. Carl Mitchell Pierrotti, also known as Carl Mitchell B. Pierrotti, Appellant v. United States of America Internal Revenue Service, Appellee.

United States Court of Appeals, Fifth Circuit.

June 22, 2011.


Attorney(s) appearing for the Case

Harry Kent Aguillard (argued) , Hoychick & Aguillard, Eunice, LA, for Appellant.

Jennifer Marie Rubin (argued) , Thomas J. Clark , Supervisory Atty., U.S. Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Thomas Burton Thompson , Asst. U.S. Atty., Lafayette, LA, for Appellee.

Before KING, WIENER, and CLEMENT, Circuit Judges.


PER CURIAM:

In his proposed Chapter 13 bankruptcy plan, Debtor-Appellant Carl Mitchell Pierrotti sought to "modify" the Internal Revenue Service's secured claims for long-overdue tax deficiencies into a long-term debt payable over a period of fifteen years. We hold that he may not do so, because those tax deficiencies are not debts whose pre-bankruptcy payment terms include a final payment date that falls beyond the five-year term of Pierrotti's Chapter 13 plan.<...

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