In re Ambrosius

DECISION ON UNITED STATES OF AMERICA’S MOTION TO DISMISS CASE

Susan V. Kelley, Chief U.S. Bankruptcy Judge

The United States of America, acting through the Internal Revenue Service *816(“IRS”), moved to dismiss this Chapter 13 case under 11 U.S.C. § 1307(c)(6). The IRS claims that Gary Ambrosius (the “Debtor”) defaulted on a material term of the plan by failing to pay his postpetition taxes. The Debtor concedes that he owes the taxes but disagrees that nonpayment is cause for dismissal of his case.

The self-employed Debtor filed his bankruptcy petition on March 31, 2011, estimating $2,500 of income…