Delgado v. Ramos (In Re Delgado)

Martin Ramos Delgado, as the debtor in a case under Chapter 13 of the Bankruptcy Code, appeals from an order overruling his objection to a proof of claim filed by the Commonwealth of Puerto Rico and, more specifically, to the Commonwealth’s claim of priority under 11 U.S.C. § 507(a) (8) (A) (i) as to income taxes for calendar year 2001. For the reasons set forth below, we affirm.

I. BACKGROUND

On February 24, 2005, the Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code. The Commonwealth of Puerto Rico, by its Treasury Department, filed a proof of claim in the case in the…