[CLBS] Question on Effect of Conversion

[Amber Kauffman]

A debt that arises after the date of petition but before the date of conversion from 13 to 7 is treated as if it were prepetition and could be discharged by the chapter 7 if otherwise dischargeable.  However, since the date of filing and commencement of the case otherwise does not change upon conversion, does that means a creditor with a post-petition, pre-conversion, debt is not stayed from collecting that debt by the automatic stay?

The reason I am asking is in regards to this section of 507(a)(8)(A):
(ii)assessed within 240 days before the date of the filing of the petition, exclusive of-
                ***
(II)  any time during which a stay of proceedings against collections was in effect in a prior case under this title during that 240-day period, plus 90 days;

I'm dealing with a case that was in Chapter 7 for 13 years, followed immediately by another Chapter 7, and am trying to determine if the post-petition pre-conversion tax debt was discharged by the second Chapter 7.

Thanks in advance!

Amber

Amber Kauffman
Deputy Attorney General
Idaho Office of the Attorney General
Contracts and Administrative Law Division * Idaho State Tax Commission
Phone: (208) 334-7542  * Fax: (208) 334-7844
amber.kauffman at tax.idaho.gov<mailto:amber.kauffman at tax.idaho.gov>

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