In re Depina

Full title: In re: ANILDO DEPINA, Chapter 13, DEBTOR

Court: United States Bankruptcy Court, D. Massachusetts, Boston Division

Date published: Feb 19, 2009

Case No. 08-17439-FJB (Bankr. D. Mass. Feb. 19, 2009)

Opinion

Case No. 08-17439-FJB.

February 19, 2009

NAVJEET K. BAL, COMMISSIONER MASSACHUSETTS DEPARTMENT OF REVENUE, By her attorneys, Martha Coakley, Attorney General of Massachusetts. Kevin W. Brown, General Counsel and Special Assistant Attorney General. David T. Mazzuchelli (BBO # 565641), Counsel to the Commissioner, Massachusetts Department of Revenue, Litigation Bureau, Boston, MA.

MOTION BY COMMISSIONER OF MASSACHUSETTS DEPARTMENT OF REVENUE TO DISMISS THE CASE

FRANK BAILEY, Bankruptcy Judge

NOW COMES Navjeet K. Bal, Commissioner of the Massachusetts Department of Revenue ("MDOR"), a creditor and party in interest in the above-captioned matter, and pursuant to, inter alia, the provisions of 11 U.S.C. § 1308 and 1307, and in accordance with Federal Rules of Bankruptcy Procedure Rule 9013 and Massachusetts Local Bankruptcy Rules ("MLBR") 9013-1, moves for an order dismissing the case. In support thereof, the MDOR states the following:

1. The Debtor, Anildo DePina has failed to file his Massachusetts personal income tax return for the tax years 2000, 2001, 2002, 2003, 2006 and 2007 and has never filed any withholding tax returns for his business DePina Contractors.

2. The debtor filed for Bankruptcy protection under Chapter 13 of the Bankruptcy Code on September 30, 2008.

3. The debtor's meeting mandated by Chapter 341 of the Bankruptcy code was first scheduled for November 18, 2008.

4. Pursuant to 11 U.S.C. § 1308(a) the debtor was required to have filed all tax returns by the day preceding the date the Creditor's meeting was first scheduled for all tax returns due for the previous four years prior to the filing date. By failing to file said tax returns the debtor is in non-compliance of § 1308.

5. Pursuant to 11 U.S.C. § 1307(e) this Honorable Court has the authority to either Dismiss or Convert to Chapter 7 any case that fails to comply with § 1308.

CONCLUSION

The MDOR's motion should be allowed and the debtor's case dismissed.

WHEREFORE, the MDOR requests that this Court:

a. Dismiss the case; and

b. Enter an order for such other relief as the Court deems proper and just.