In Re Harrell

ORDER

JAMES G. MIXON, Bankruptcy Judge.

Before the Court is an objection to confirmation of the chapter 13 plan proposed by Bobbie Harrell (“Debtor”). The Department of Finance and Administration for the State of Arkansas (“DFA”) objects to the plan’s treatment of debts owed to DFA for income taxes for the tax years 1996, 1997, and 1998. DFA contends that the Debtor’s plan has improperly treated its claims as general unsecured claims when they are actually entitled to priority classification as debts that must be paid in full over the life of the plan.

At the hearing on the objection on October…