Jones v. United States (In re Garcia)

JERRY E. SMITH, Circuit Judge:

Appellants Ronnie Jones and seven other debtors in bankruptcy challenge the determination of the district court upholding the bankruptcy court’s ruling that the interest that accrued on their tax debts before they filed petitions under Chapter 13 of the Bankruptcy Code is subject to the same priority as is the underlying tax. We affirm.

I

The facts of this case are undisputed. Prior to 1986, forty-five debtors filed plans for reorganization under Chapter 13. The Internal Revenue Service (“IRS”) objected to the reorganization plans on the ground that while they…