Thresholds to Filing in Chapter 7 - Means Testing and The...

Thresholds to Filing in Chapter 7 - Means Testingand The Liability of Lawyers

JJaanneett AA.. FFllaaccccuuss11 Professor

As you now have heard, Congress finallypassed the Bankruptcy Abuse Prevention andConsumer Protection Act of 2005.2 They hadbeen threatening to pass similar bills since theend of the 1990s. I last spoke about these pro-posed bills in 1999 at a continuing legal educa-tion site. This article will discuss two basicchanges the Act makes when Chapter 7 is filedfor a client. Most of the provisions of the statu-tory change come into effect on October 17,2005.

Let me discuss the accuracy of the petitionand the debtor's discussion of debts and assetsin his schedules. The Act has penalties that canbe imposed on the attorney representing thedebtor, the debtor and the creditors. Secondly Iwill discuss the threshold requirements for thefiling in Chapter 7. Here too, the Act has sanc-tions that can be imposed on the debtor's attor-ney for improper calculation that resulted inthe chapter 7 petition being dismissed or con-verted. One good thing is that the liability ofattorneys in the Act is less than the liability in

previous versions of this legislation.

Certificates That the Petition andSchedules are Accurate

First I will go into the penalties in the Actfor the attorney that did not check the accuracyof the debtor's petition and the debtor's sched-ules. There are potential penalties in section707(b)(4)(C) since the Act has language statingthat the attorney's signature shall constitute acertificate complying with the following:

The signature of an attorney on the petition,pleading, or written motion shall constitute acertificate that the attorney has--

(i) performed a reasonable investigationinto the circumstances that gave rise to thepetition, pleading, or written motion; and

(ii) determined that the petition, plead-ing, or written motion --

(I) is well grounded in fact;

1. I originally prepared these materials for a CLE in 1999!

2. Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8, 119 Stat. 23 (2005).

and(II) is warranted by existing

law or a good faith argument for theextension, modification, or reversal ofexisting law and does not constitute anabuse under paragraph (1).3

Subsection (D) says : "[t]he signature of anattorney on the petition shall constitute a certi-fication that the attorney has no knowledgeafter an inquiry that the information in theschedules filed with such petition is incorrect."4

(emphasis supplied)Will reliance upon what the client says be

enough? The Act seems to be requiring morethan believing what the client has told you. Taxreturns, paycheck stubs and/or financial disclo-sures could be used to substantiate the debtor'sinformation in the schedule about income. Didthey ever fill out a financial statement? Youshould see it. Remember that before filing forbankruptcy any debtor will need to go throughcredit counseling. Under section 521(b)(2)copies of the workout need to be filed with thebankruptcy court. The workout process shouldhave the debtor collecting information that theycan give to you to substantiate the informationin the debtor's schedules. Under section521(e)(2) after a request by a creditor, thedebtor needs to file with the court a copy of hisor her tax return. It makes sense to require thedebtor to give to you a copy of their tax returnbefore the petition so the debtor's informationabout income can be checked with the tax

return. I do not see how an attorney can do thiswithout seeing the client before any filing.

Under § 521(a)(1)(B)(vi), the debtor, as partof his/her duties under § 521, must file allcopies of advices or other evidence of paymentfrom any employer received within the 60 daysbefore the bankruptcy petition. The debtormust provide an itemized statement of project-ed net monthly income under § 521(a)(1)(B)(v)with a discussion of how it was calculated. Inthis material the debtor would need to substan-tiate any extraordinary financial circumstancesexpected in the future. Tax returns from thelast three years would need to be filed. Last butnot least is a statement of expected income inthe future year. Constructing this informationshould help the attorney make an investigationinto the finances of the debtor. This will be atleast a starting point. Although I do notthink that Congress was intending to make theattorney commit a crime, the turning of a signa-ture into a certificate may turn that signatureinto a crime. I do not think this is Congress'intention. Under this certificate language, theattorney could be committing a bankruptcycrime if the certification is inaccurate. Thecrime is not a certainty by a long shot, but it isa possibility.

Let's say the client is hiding assets but theattorney certifies that the schedule listing thedebtor's assets is accurate. All of the bankrupt-cy crimes require that the attorney act inten-tionally and with fraudulent intent. The trouble

3. 11U.S.C. §707(b)(4)(C). I am taking the language not from the Act but from a publisher of a redlined version of the codifiedcode. So far there has not been an official codification of the Act. This redlined version places in red type the language added bythe Act and strikes through in black the language the Act deletes. It is published by AWHFY, L.P. and their phone number is(877) 412-2633. Its title is "Mini - Code Special Redlined Edition" and was selling for $22.00. I think it is the best thing sincesliced bread. Of course if this publisher made any error in codification, so did I. I have read the language in the Act but have notcompared them word for word.

4. 11 U.S.C. §707(b)(4)(D).

JANET A. FLACCUS

is that the jury gets to decide whether the attor-ney acted without fraudulent intent or with it.All of the attorneys in the cases I have readhave argued that they did not have the requi-site intent. None of the attorneys were believedby the jury and the attorneys were all convict-ed. The false certificate that could result fromthe Act may fall under the crime of making afalse certificate in 18 U.S.C. § 152 (3). This sec-tion makes it a crime knowingly and fraudu-lently to make "a false declaration, certificate,verification, or statement under penalty of per-jury... in relation to any case under title 11."

There is only one case, that I have found, inwhich an attorney was found to have committedthe crime of making a false oath. This is thebankruptcy crime in 18 U.S.C. § 152 (2). In thiscase, a partner in a large New York law firmfiled a chapter 11 case for the bankruptcy of aWisconsin mining company. The attorney wasapproved by the court as the debtor's attorney.As you know, attorneys must file a statement inthe bankruptcy court discussing conflicts ofinterest. The affidavit signed by that attorneylisted many conflicts but neglected to includethe fact that the attorney's law firm also repre-sented a major partner of a financing partner-ship that was a major creditor of the debtor. Thelawyer in question knew about the work and infact had done some of the work for the non dis-closed partnership. None of the work done bythe firm or the attorney had anything to do withthe Wisconsin bankruptcy. The Seventh Circuitaffirmed the conviction of this attorney for fil-ing a false oath. United States v. Gellene.5 Mr.Gellene served a 15 month sentence. The bank-ruptcy crimes allow for incarceration from oneto five years and also include a fine or penalty.

Mr. Gellene's fine was a modest one of $15,000.Because of his conduct, his Law Firm had to payback into the bankruptcy estate $1.86 million oftheir chapter 11 fees as the penalty for the falsefiling. The troubling thing about this case isthat several partners of the law firm knewabout the other representation but agreed thatit did not need to be disclosed to the Wisconsinbankruptcy court. Only Mr. Gellene went to jailfor this behavior.

If the attorney knows or should have knownthat his or her client is hiding assets, this setsup the attorney for potentially committing twodifferent crimes. One of these exists in currentlaw. This is the crime of aiding and abetting theknowing and fraudulent hiding of assets by theclient in violation or 18 U.S.C. § 152 (1). TheEighth Circuit has affirmed two cases of attor-neys who were convicted of aiding and abettinga client who was also convicted for hidingassets. Both of these attorneys went to jail fortwenty-four months and twenty-one monthsrespectively. U.S. v. Dolan 6, Edgar v. U.S. 7 Ifthe false certificate of the attorney is considereda false certificate under §152 (3) of Title 18,then this would be the basis for a second crime.Recall that crimes require a mental elementsuch as knowledge of the falsity. The actual lan-guage of the statute is "knowingly and fraudu-lently."

Mr. Gellene knew about the conflict but hesaid that he did not think it was enough of aconflict to be disclosed. This should have atleast weighed on the jury's mind but, nonethe-less, the jury found that he had acted fraudu-lently.

New language added to title 18 which dealswith bankruptcy crimes tells the Attorney

5. 182 F.3d 578 (7th Cir. 1999).

6. 120 F.3d 856 (8th Cir. 1997).

7. 971 F.2d 89 (8th Cir. 1992).

BANKRUPTCY MEANS TESTING

General to designate people in the UnitedStates Attorneys office and the FBI to haveresponsibility for dealing with false schedulesand the Act has additional penalties for anattorney who is not careful to verify the facts ofthe petition. It says:

It is the sense of Congress that Rule 9011 ofthe Federal Rules of Bankruptcy Procedure...should be modified to include a requirementthat all documents (including schedules),signed and unsigned, submitted to the court orto a trustee by debtors who represent them-selves and debtors who are represented by anattorney be submitted only after the debtor orthe debtor's attorney has made reasonableinquiry to verify that the information containedin such documents is--

(1) well grounded in fact; and(2) warranted by existing law or a good-

faith argument for the extension, modification,or reversal of existing law and does not consti-tute an abuse under paragraph (1).8

Section 319 of the Act provides that it is thesense of the Congress that all such documentsbe submitted only after the debtor or thedebtor's attorney has made reasonable inquiryto verify the information they contain. Thisrequirement applies to signed as well asunsigned documents."

This Act language may lead to an amend-ment of Bankruptcy Rule 9011 which will resultin sanctions if the schedules and other filingsare not accurate. Presumably this would resultin some kind of financial penalty. But a finan-

cial penalty is better than a criminal conviction. It is likely perhaps that the certificate

requirements in the statute will never result incriminal prosecution. But it is a terrible hiddendanger lurking in every bankruptcy case.Remember that the conviction may also resultin loss of the license to practice law since it isthe conviction of a felony. There are severalcases that hold that disbarment is the appropri-ate remedy when a bankruptcy crime has beencommitted by an attorney. Colorado v.Schwartz;9 In re Murray Appel;10 Suffolk Co.Bar Assoc. v. Pfingst.11

Threshhold Filing Requiements and Penalties for Attorneys

The threshold requirements in the Act arevery different from anything that has gone onbefore. Moreover, there are difficulties inobtaining the numbers with which to make thecalculation, and if the attorney doesn't investi-gate properly, it can be costly. This part of thediscussion will set out what the requirementsare, tell you how to get the numbers in order tomake the calculation, and go through a modelcalculation to see whether the debtor can file inChapter 7. These rules only apply to filing apetition in Chapter 7. The last discussion willcover what penalties can be exacted against theattorneys who do not calculate these numberscorrectly. The penalties give a monetary incen-tive to calculate the numbers correctly.

The Act looks to see how much the debtorcould pay to non-prioritized unsecured debt

8. The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8, 119 Stat. 23 § 319 (2005). Allother cites are to the unofficial codified Code.

9. 813 P.2d 793-94 (Colo. 1991).

10. 62 A.D.2d 442-43 (N.Y. Supreme Ct. 1978).

11. 52 A.D. 2d 268 (N.Y. Supreme Ct. 1976).

JANET A. FLACCUS

over a 60 month period. This is done by a seriesof calculations which will be discussed in detailshortly. Before that detailed discussion, the out-lines of the tests will be discussed.

Under § 707(b), the debtor's Chapter 7 filingis presumed abusive if the debtor can pay backto non-prioritized unsecured creditors certainamounts. The first calculation is to compare,either 25 percent of the debtor's non-prioritizedunsecured debt or $6,000 over a 60 month peri-od. The higher figure is used. Next, this figureis compared with $10,000 and the lesser of thetwo amounts is used. So, for example, if thedebtor's payment of 25 percent of the debtor'snon-prioritized unsecured debt is $8,000 thenthis figure is compared with $10,000 and the$8,000 figure is used. If the debtor can over 60months pay this amount back, then this is con-sidered an abusive filing. If 25 percent of non-prioritized unsecured debt is less than $6,000,then the ability to pay $6,000 will be an abusivefiling. If the debtor can pay over the 60 monthsmore than $10,000, then $10,000 will establishan abusive filing.12

The key calculation in determining howmuch the debtor can pay during the 60 monthsare the definition of income and the determina-tion of any expenses that can be taken out. Anew definition in § 101 (10A) defines currentmonthly income. It includes any source ofincome, whether taxable or not, and includesamounts paid by anyone who is regularly mak-ing contributions to the household expenses ofthe debtor or the debtor's dependents. Parents

might fall here for example or a spouse. Theamount for the past six months before the filingis averaged. After current monthly amount iscalculated, the monthly amount is multiplied by60. The Act does not include amounts paid bySocial Security.13 There are some specializedforms of income from war crimes and terrorismthat are excluded as well. This calculation ofmonthly income does not include a spouse'sincome, except amounts paid for householdexpenses as noted above, unless both spouseshave filed bankruptcy.

Subtracted from this amount are expenses.For the most part, these are not the debtor'sactual expenses but amounts delineated by theInternal Revenue Service. The expenses set outby the IRS can be found at the IRS web site orthe American Bankruptcy Institute's web site.Go under "allowable expenses" once you get tothe IRS web site. To get the individual expenseamounts for food/clothing, shelter and trans-portation click on the link sites that are provid-ed. The current IRS expense numbers areincluded in Appendix A. I am told that they getupdated every year or so. Don't expect to getinformation from the IRS telephone line. Ispoke with someone who specializes in bank-ruptcy tax issues and she had no idea where theexpenses would come from. You can also getlinks to this information on the AmericanBankruptcy Institute's web site.14 The currentallowed expenses by the IRS will be discussedwith the examples detailed below.

The debtor's actual expenses will be used for

12. Non-prioritized unsecured debt of $24,000 is where 25 percent is $6,000.

13. 11 U.S.C.A. § 101(10A)(B). It also excludes from current monthly income "payments to victims of war crimes or crimesagainst humanity on account of their status as victims of such crimes and payments to victims of international terrorism (asdefined in section 2331 of title 18) or domestic terrorism (as defined in section 2331 of title 18) on account of their status as vic-tims of such terrorism." Id.

14. The American Bankruptcy Institute's web site has a way to get these expense numbers under a heading of "means testing."Click first on "Full Coverage of Bankruptcy Reform". Scroll down to "means testing" and find the links to the IRS material. Theone link it does not provide is the one for other necessary expenses. This is why I have provided it in Appendix B. It took severalhours and library help to find it.


the category of Other Necessary Expenses. Thestatute just lists things like health and disabil-ity insurance but it references the IRS's defini-tion of Other Necessary Expenses. Since thistook a lot of time to find, I have included a por-tion of the IRS Manual dealing with FinancialAnalysis Handbook which is part 5 of theManual in Appendix B. As you can see, this isthe discussion of Other Expenses.

Also subtracted from the monthly incomeare the total amounts that would be paid tosecured creditors during the 60 month period.This is then divided by 60 to get a monthlyamount to subtract from monthly income. Totalamounts owed to prioritized unsecured debtdivided by 60 is also allowed to be subtractedfrom the monthly income. The Act also allows tobe subtracted an additional 5 percent for actualfood or clothing expenses.15 Actual amountsmay be subtracted for utility costs instead ofthe IRS figure also. The debtor must substanti-ate this difference.16 Once these three types ofexpenses are subtracted from the monthlyincome, then the monthly income is multipliedby 60.

Also to be subtracted from monthly incomeis up to $1,500 for each child for private school-ing per year. This is less than the House want-ed to provide. This gives preferential treatmentto private school parents over those who sendtheir children to public school. Keep in mindthat § 707(b)(1) already has language not allow-ing abuse to consider prior or continued charita-

ble contributions. I question the wisdom of thispolicy. Why should charitable entities and pri-vate schools benefit out the pockets of othercreditors?

Amounts paid for care of elderly relatives orfor chronically ill or disabled household mem-bers may also be subtracted as an expense. Thismakes sense. If the debtor is paying to care forone of these people, then this should be anexpense recognized by the statute.

The United States trustee is to investigatewhether the debtor meets the threshold test forfiling in Chapter 7. They are to file with thecourt no later than 10 days after the first meet-ing of creditors a statement of whether thedebtor's filing is a presumed abuse one.17 Nolater than 5 days after receiving this report, thecourt is to send the report to creditors.18

Another 30 days after receiving the above state-ment, the United States trustee is to file amotion to dismiss or convert under § 707(b).19

The United States trustee can file a statementof why it is not appropriate to dismiss the case.

The Act would preclude a motion to dismissor convert if the debtor and the debtor's spousecombined, as of the date of the order of relief,have current monthly income equal to or lessthan the state median family monthly incomecalculated on a yearly basis for a household ofequal size.20 For households larger than four,the Act allows the addition of $525 for eachadditional dependent to the median income.21

Since the figures for median income for a state

15. 11 U.S.C.A. § 707(b)(2)(ii)(2005).

16. 11 U.S.C.A. § 707(b)(2)(ii)(V)(2005).

17. 11 U.S.C.A. § 704(b)(1)(A) (2005).

18. 11 U.S.C.A. § 704(b)(1)(B) (2005).

19. 11 U.S.C.A. § 704(b)(2) (2005).

20. 11 U.S.C.A. § 707(b)(7) (2005).

21. 11 U.S.C.A. § 707(b)(7)(A)(iii) (2005).

JANET A. FLACCUS

are not calculated monthly, the debtor andspouse's monthly income is to be multiplied bytwelve.22 Note that it does not matter whetherthe debtor and spouse have both filed bankrupt-cy. For the median income comparison, bothspouses' income is combined.

The state median income per family size isprovided by the U.S. Census see appendix A.The Census gives upper and lower ranges.Which one is to be used for debtor protection?For example, for a family of four in Arkansasthe lower state median income is $46,206. Theupper range figure is $52,020. Should the courttake the average? For families of 2 or more peo-ple the Act says the "highest median income."Thus, a family of four in Arkansas would beable to file in Chapter 7 as long as their com-bined monthly income multiplied by twelve is$52,020 or less.

Assuming that our families do not getabsolute protections because their joint incomeis not below the state's highest median income,further calculations need to be made. The Actlimits who can raise an abuse argument whenthe debtor's median income (not the debtor andhis spouse's income) is at or lower than thehighest median income for his size family. If thedebtor's median yearly income falls here, theonly people who can raise abuse are the UnitedStates trustee and the judge not creditors.

When the debtor's or the debtor's and spous-es's income is to high for the above protectionthis is when the means test for abusive filingneeds to be calculated. After calculating income

for the 6 months preceding the bankruptcy peti-tion filing in order to get the average monthlyamount,23 expenses need to be calculated. Thethree hypotheticals below are for a family offour living in Washington County in Arkansas,Adair County in Oklahoma and McDonaldCounty in Missouri. The families have two cars.

The three hypotheticals use expenses takenfrom the IRS National and Local Guidelines.These are included herein in Appendix B.24

Taxes are suggested to be taken out from theIRS's "Other Necessary Expenses." The Act liststhe following as the types of expenses thatmight fit under "Other Necessary Expenses."These are:

1) health and disability insurance costs; and

2) health savings accounts for the debtor, thedebtor's spouse or any dependant.

The debtor is able to use his own actualexpenses for the above mentioned "othernecessary expenses."

As can be seen from Appendix C, the OtherNecessary Expenses according to the IRSinclude expenses that are necessary to supportthe debtor or dependants or for the generationof income. Taxes, child care, work expensessuch as a uniform or the internet, child care,court-ordered payments, term life insuranceand taxes are some of the items listed. Thiscomes out of part 5 of the Internal RevenueManual. Do not make the mistake I made when

22. 11 U.S.C.A. § 707(b)(7)(A) (2005).

23. Note in our hypothetical, the debtor's monthly income does not vary from month to month. If it did, the 6 month period forcalculating the monthly income would have to be used. Here I just took yearly income and divided by 12. This could not be doneif income varied at all from month to month which it often would.

24. Except for taxes all the expenses in Table 1 are taken from the IRS' National and Local Standards. These are readily avail-able on the internet. If you want all of the information on the expenses from one visit to the web site then go to the basic website for the IRS listed above and click on the blue link sites to the various standards. You can see these link sites. They are theunderlined text in the first and second page of Appendix A. Recall that the ABI web site also can get you to the correct place.Click under the "Full Coverage of Bankruptcy Reform" and then find the box for "Means Testing."


searching for this information on the IRS website. I first type in Internal Revenue ServiceManual. Take the Service out. In the tablesbelow only taxes and a general figure for othernecessary expenses are included. This is forsimplicity. For each case, however, the othernecessary expenses need to be itemized andsubstantiated.

TABLE 1EXPENSES

ARKANSAS OKLAHOMA MISSOURI

Food*: $1,298 $1298 $1,564

Housing:** $1158 $774 $861

Trans:*** $336 $336 $345

Taxes**** $800 $750 $1,100

Other + $100 $500 $400

School-0- -0- $600

TOTAL $3,692 $3,658 $4,670

*Food includes expenses for food, apparel andservices, housekeeping supplies, personal careproducts and services, plus a miscellaneousamount of $175 for a family of four and is anational standard. The base amount is $100and $25 dollars are added for each additionalperson.The amount allowed for food depends onthe debtor's income. Since these families haveto have a yearly joint income above the statemedian, they are given an income rounded tothe next thousand as their income. The medianincome for Arkansas and especially for Missouriis higher than in Oklahoma. The highest medi-an income for our Oklahoma family of 4 is$51,715, an amount slightly lower than inArkansas which is $52,020. In Missouri the

highest median income for our Missouri familyis $62,692. So for the food expenses, I put theMissouri family in a different category.

** Housing includes utilities and is brokendown per county in each state. The debtor cannot double dip by subtracting the IRS expensesand actual mortgage costs as a secured debt.The Internal Revenue Manual indicates thatthe expense provided is to cover mortgage pay-ments or rent. The national standards fortransportation expenses also indicate that theyare covering purchase or lease amounts plusgas and car repair in the amount specified.Thus, amounts actually spent to pay off loanson the car could not be deducted as a securedloan expense.

*** Transportation is broken down into regions.Arkansas and Oklahoma are in the SouthRegion. Missouri is included into the Midwestregion. For each region, the standards give aregion amount and then an amount for themajor cities in that region. For each of thedebtors, the regional amount was taken.

**** The IRS allows as other necessaryexpenses such things as expenses for income,FDIC and state income taxes. A list of other nec-essary expenses is available on the InternalRevenue web site. The portion of the manualwith the IRS list of types of other necessaryexpenses is included in Appendix B. Since themedian income of the Missouri family wasmuch higher, I gave it more income and theytherefore would pay more in taxes.

+ The "Other" expenses in Table 1 is a numberfor all other necessary expenses. For anactual case the debtor will have to substantiatethe actual expenses that go here. Do not acceptthe debtor's word for this.

Next, the debtor is to subtract from monthlyincome the total amounts our families owe onsecured debt during the next 60 months.

JANET A. FLACCUS

Assume our three families owe a total of$22,000 $15,000, and $20,000 in non house orcar secured debt respectively. Note that in thesecalculations, none of these families have beenallowed to double dip by taking a securedexpense for their house and cars since amountshave already been accounted for in the IRSstandards.

These total amounts on secured debt need tobe divided by 60. This leaves $367, $250, and$334 for each of our families to deduct for pay-ment for secured debt per month.

The next calculation is for the total to bepaid to prioritized debt. Assume the Arkansasfamily owes $18,000 in back due child supportentitled to a first place priority under §507(a).Thus, for them their total prioritized debt is$18,000. Divided by 60 this equals $300 permonth. The Oklahoma family owes $10,000 tothe IRS. This is entitled to an eighth place pri-ority under § 507 of the bankruptcy code.Divided by 60 this equals $167 per month. TheMissouri family owes $13,000 in back taxes tothe IRS. This amount divided by 60 equals $217per month. These figures are allowed to be sub-tracted from monthly income. First add thesecured debt monthly payment to the priori-tized unsecured debt monthly payment which isdone below.

TABLE 2SECURED AND PRIORITIZED DEBTS

Debts ARKANSAS OKLAHOMA MISSOURI

Secured $367 $250 $334

Priority $300 $167 $217

TOTAL $667 $417 $551

Next add the total debts calculated abovewith the total IRS expenses in Table 1

TABLE 3EXPENSES AND DEBTS


Expenses $3,692 $3,658 $4,670

Debts $667 $417 $551

TOTAL $4,359 $4,075 $5,221

This completes the calculation of theamounts that can be deducted from monthlyincome. The next calculation that needs to bemade is to take the monthly income and sub-tract the total of the IRS expenses and theDebts. This is done below for the three families.

TABLE 4MONTHLY INCOME MINUS EXPENSES

AND DEBTS


Monthly* $4,500 $4,333 $5,250Income

MonthlyExpenses $4,359 $4,075 $5,221

&Debts

EQUALS $141 $258 $29

*Each of the families' income was based on thenearest $1,000 to the highest median income foreach state.

The above figures represent the amount ofmoney per month left over after paying expens-es and secured and prioritized debt. This sup-posedly could be used to pay non-prioritizedunsecured debt if the case were in Chapter 13.


The next calculation is that these monthlyamounts need to be multiplied by 60. This isbecause the text in the Act is designed to seehow much a debtor could pay in a 5 yearChapter 13 plan on non-prioritized unsecureddebt.

For the Arkansas family, $141 times 60equals $8,460. For the Oklahoma family, $258times 60 equals $15,480. Last for the Missourifamily, $29 times 60 equals $1,740.

Of course this calculation is artificialbecause all of these families may have spentmore on each expense category than theamount allowed under the IRS expenses. Theonly exception was the amount the Oklahomafamily spent on food. Thus, were these familiesin Chapter 13 this amount of non-prioritizedunsecured debt would not be paid off to thisextent. Be sure to use IRS expense tables forthe calculation instead of actual anticipatedexpenses.

The Oklahoma family's filing in Chapter 7would be presumptively abusive because theycould pay back more than $10,000. For theArkansas and Missouri families who cannot payback more than $10,000 an additional calcula-tion needs to be made.

Because the abuse standard is based in parton the ability to pay twenty-five percent of non-prioritized unsecured debt, an amount of nonprioritized unsecured debt will have to be givento each family. The Arkansas family has creditcard debt of $10,000. The Missouri family has$100,000 in medical debts that are uninsured.Twenty-five percent of $10,000 is $2,500.Twenty-five percent of $100,000 is $25,000. TheArkansas family's 25% is under $6,000 so thelower threshold under the abuse standard is theability to pay $6,000. Here the Arkansas familycan pay $8,460 so their filing would be pre-

sumptively abusive. If they had enough non-pri-oritized unsecured debt, then the $10,000 wouldhave been the standard and their filing wouldnot be seen as abusive.

The Missouri family can pay only $1,740.Twenty-five percent of their unsecured debt is$25,000. This is higher than the $10,000 stan-dard so the Missouri family would be judgedunder the $10,000 standard, not the $6,000standard. Since they cannot pay back $10,000their filing would not be considered tobe abusive. Note, they can pay so little backthat their filing would not be considered to beabusive even if their unsecured debt were a lotlower, so the $6,000 standard would be used.The ability to pay back a little less than $167per month will place the debtor under eitherstandard in the abuse category because thatpays back a little more than $10,000.The Oklahoma family was well above thisamount and therefore their filing would be con-sidered abusive.

The presumption of abuse can be rebuttedby showing of special needs. The Act lists twotypes of special circumstances. They list seriousmedical conditions and active duty in theArmed Forces. It is unclear whether these arethe only special circumstances allowed. Thestatute does not have language such as"including not limited to." Once the debtor qual-ifies as having a special need the debtor must:1) itemize each additional expense; 2) documenteach expense; 3) provide a detailed explanationof the special circumstances that makesuch expenses necessary and reasonable.25

The debtor must "attest under oath tothe accuracy of any information provided todemonstrate that additional expenses or adjust-ments to income are required."26 Thepresumption of abuse is rebutted if these spe-

25. 11 U.S.C.A. § 707(b)(2)(B)(ii)(2005).

26. 11 U.S.C.A. § 707(b)(2)(B)(iii)(2005).

JANET A. FLACCUS

cial expenses lower the ability to pay under the25 percent/$6,000 or $10,000 threshold27--whichever is applicable.

Damages can be awarded to either side ifRule 9011is violated in the process andthe party loses on the argument of abuse. So ifa creditor makes the argument and loses andviolates Rule 11 in the process, it must pay thedebtor his/her costs of defending the action.Similarly, an attorney for the debtor is liable ifthe trustee makes the argument and wins andthe attorney violated Rule 11. Recall, Section319 of the Act says that it is the wish ofCongress for Rule 11 to be amended so that the

debtor's attorney is verifying the accuracy of thedebtor's documents and schedules. The statuteuses the language "well grounded in fact."It remains to be seen whether Rule 11 is amend-ed. The key here is a reasonable checking of thedebtor's information. It's noted in the firstpart of this article how this might be done.

There are many other changes in this Actthat will substantially change the practiceof bankruptcy at least for Chapter 7. Thefocus here has been on those two portions of theAct that have direct monetary consequences onthe attorneys representing the debtor and cred-itors.

27. 11 U.S.C.A. § 707(b)(2)(B)(2005).


Appendix A: MEDIAN FAMILY INCOME IN THE PAST 12 MONTHS (IN 2003 INFLATION-AD JUSTED DOLLARS) BY FAMILY SIZE

Geography ID

State Table ID Line Number

Line Description Median Family Income (dollars)Estimate 90-percent confi-

dence intervalLower Bound

Upper Bound

04000US01 Alabama B19119 1 Total: 43307 42168 4444604000US01 Alabama B19119 2 2-person families 39227 37402 4105204000US01 Alabama B19119 3 3-person families 45849 44059 4763904000US01 Alabama B19119 4 4-person families 51082 48672 5349204000US01 Alabama B19119 5 5-person families 45745 41671 4981904000US01 Alabama B19119 6 6-person families 47193 38767 5561904000US01 Alabama B19119 7 7-or-more-person families 48326 23994 7265804000US02 Alaska B19119 1 Total: 61117 59519 6271504000US02 Alaska B19119 2 2-person families 59070 55594 6254604000US02 Alaska B19119 3 3-person families 58137 54426 6184804000US02 Alaska B19119 4 4-person families 66009 63320 6869804000US02 Alaska B19119 5 5-person families 63460 57254 6966604000US02 Alaska B19119 6 6-person families 60677 34288 8706604000US02 Alaska B19119 7 7-or-more-person families 69952 31404 10850004000US04 Arizona B19119 1 Total: 47219 45844 4859404000US04 Arizona B19119 2 2-person families 44079 42080 4607804000US04 Arizona B19119 3 3-person families 48030 45069 5099104000US04 Arizona B19119 4 4-person families 51400 49307 5349304000US04 Arizona B19119 5 5-person families 51436 44680 5819204000US04 Arizona B19119 6 6-person families 57104 47211 6699704000US04 Arizona B19119 7 7-or-more-person families 56070 44848 6729204000US05 Arkansas B19119 1 Total: 41072 40355 4178904000US05 Arkansas B19119 2 2-person families 38141 36820 3946204000US05 Arkansas B19119 3 3-person families 43053 38909 4719704000US05 Arkansas B19119 4 4-person families 49613 46206 5302004000US05 Arkansas B19119 5 5-person families 45861 37481 5424104000US05 Arkansas B19119 6 6-person families 33694 29735 3765304000US05 Arkansas B19119 7 7-or-more-person families 51712 38347 6507704000US06 California B19119 1 Total: 56530 55804 5725604000US06 California B19119 2 2-person families 52280 51379 5318104000US06 California B19119 3 3-person families 58520 56964 6007604000US06 California B19119 4 4-person families 62916 61101 6473104000US06 California B19119 5 5-person families 55579 53063 5809504000US06 California B19119 6 6-person families 53710 51184 5623604000US06 California B19119 7 7-or-more-person families 58970 56183 61757

JANET A. FLACCUS

04000US08 Colorado B19119 1 Total: 59252 55104 6340004000US08 Colorado B19119 2 2-person families 53609 49180 5803804000US08 Colorado B19119 3 3-person families 60639 57249 6402904000US08 Colorado B19119 4 4-person families 67487 61727 7324704000US08 Colorado B19119 5 5-person families 61296 53531 6906104000US08 Colorado B19119 6 6-person families 61619 55822 6741604000US08 Colorado B19119 7 7-or-more-person families 71129 62264 7999404000US09 Connecticut B19119 1 Total: 69917 67631 7220304000US09 Connecticut B19119 2 2-person families 58386 55192 6158004000US09 Connecticut B19119 3 3-person families 73805 69971 7763904000US09 Connecticut B19119 4 4-person families 79599 76187 8301104000US09 Connecticut B19119 5 5-person families 85944 77920 9396804000US09 Connecticut B19119 6 6-person families 73657 45504 10181004000US09 Connecticut B19119 7 7-or-more-person families 85700 70144 10125604000US10 Delaware B19119 1 Total: 61270 59319 6322104000US10 Delaware B19119 2 2-person families 52829 50096 5556204000US10 Delaware B19119 3 3-person families 62213 56925 6750104000US10 Delaware B19119 4 4-person families 74849 69870 7982804000US10 Delaware B19119 5 5-person families 71449 66449 7644904000US10 Delaware B19119 6 6-person families 72351 62721 8198104000US10 Delaware B19119 7 7-or-more-person families 62878 31019 9473704000US11 District of Columbia B19119 1 Total: 50243 46885 5360104000US11 District of Columbia B19119 2 2-person families 53913 50674 5715204000US11 District of Columbia B19119 3 3-person families 43592 38254 4893004000US11 District of Columbia B19119 4 4-person families 50588 42495 5868104000US11 District of Columbia B19119 5 5-person families 44375 31241 5750904000US11 District of Columbia B19119 6 6-person families 51507 24286 7872804000US11 District of Columbia B19119 7 7-or-more-person families 44583 18283 7088304000US12 Florida B19119 1 Total: 47442 46460 4842404000US12 Florida B19119 2 2-person families 42488 41382 4359404000US12 Florida B19119 3 3-person families 48294 46667 4992104000US12 Florida B19119 4 4-person families 56163 54683 5764304000US12 Florida B19119 5 5-person families 55763 52537 5898904000US12 Florida B19119 6 6-person families 55122 51589 5865504000US12 Florida B19119 7 7-or-more-person families 58723 52315 6513104000US13 Georgia B19119 1 Total: 50647 49907 5138704000US13 Georgia B19119 2 2-person families 45135 43430 4684004000US13 Georgia B19119 3 3-person families 50195 48081 5230904000US13 Georgia B19119 4 4-person families 56674 53960 5938804000US13 Georgia B19119 5 5-person families 60604 56674 6453404000US13 Georgia B19119 6 6-person families 53939 47977 5990104000US13 Georgia B19119 7 7-or-more-person families 48117 42254 5398004000US15 Hawaii B19119 1 Total: 60647 58387 62907


04000US15 Hawaii B19119 2 2-person families 51855 48395 5531504000US15 Hawaii B19119 3 3-person families 63179 58218 6814004000US15 Hawaii B19119 4 4-person families 69133 65984 7228204000US15 Hawaii B19119 5 5-person families 69234 63272 7519604000US15 Hawaii B19119 6 6-person families 66628 46742 8651404000US15 Hawaii B19119 7 7-or-more-person families 101162 74994 12733004000US16 Idaho B19119 1 Total: 46783 44656 4891004000US16 Idaho B19119 2 2-person families 42477 40868 4408604000US16 Idaho B19119 3 3-person families 47162 43081 5124304000US16 Idaho B19119 4 4-person families 51722 48932 5451204000US16 Idaho B19119 5 5-person families 53403 50974 5583204000US16 Idaho B19119 6 6-person families 56114 50156 6207204000US16 Idaho B19119 7 7-or-more-person families 49438 30612 6826404000US17 Illinois B19119 1 Total: 57385 56029 5874104000US17 Illinois B19119 2 2-person families 49855 48290 5142004000US17 Illinois B19119 3 3-person families 57987 56124 5985004000US17 Illinois B19119 4 4-person families 69141 66676 7160604000US17 Illinois B19119 5 5-person families 67687 62478 7289604000US17 Illinois B19119 6 6-person families 60750 54256 6724404000US17 Illinois B19119 7 7-or-more-person families 64233 51852 7661404000US18 Indiana B19119 1 Total: 51338 50620 5205604000US18 Indiana B19119 2 2-person families 45036 43815 4625704000US18 Indiana B19119 3 3-person families 54848 52723 5697304000US18 Indiana B19119 4 4-person families 59781 57336 6222604000US18 Indiana B19119 5 5-person families 57063 53008 6111804000US18 Indiana B19119 6 6-person families 57115 53347 6088304000US18 Indiana B19119 7 7-or-more-person families 58471 44465 7247704000US19 Iowa B19119 1 Total: 51336 49769 5290304000US19 Iowa B19119 2 2-person families 45386 43064 4770804000US19 Iowa B19119 3 3-person families 53366 50040 5669204000US19 Iowa B19119 4 4-person families 59001 55904 6209804000US19 Iowa B19119 5 5-person families 57933 53423 6244304000US19 Iowa B19119 6 6-person families 59152 56548 6175604000US19 Iowa B19119 7 7-or-more-person families 71720 49104 9433604000US20 Kansas B19119 1 Total: 51157 50076 5223804000US20 Kansas B19119 2 2-person families 44578 43246 4591004000US20 Kansas B19119 3 3-person families 52003 49915 5409104000US20 Kansas B19119 4 4-person families 59484 56222 6274604000US20 Kansas B19119 5 5-person families 61240 57706 6477404000US20 Kansas B19119 6 6-person families 61358 48803 7391304000US20 Kansas B19119 7 7-or-more-person families 57205 35199 7921104000US21 Kentucky B19119 1 Total: 41898 40559 4323704000US21 Kentucky B19119 2 2-person families 37466 35751 39181

JANET A. FLACCUS

04000US21 Kentucky B19119 3 3-person families 43325 40759 4589104000US21 Kentucky B19119 4 4-person families 47742 44131 5135304000US21 Kentucky B19119 5 5-person families 51572 48715 5442904000US21 Kentucky B19119 6 6-person families 49926 35606 6424604000US21 Kentucky B19119 7 7-or-more-person families 50327 33032 6762204000US22 Louisiana B19119 1 Total: 41831 40579 4308304000US22 Louisiana B19119 2 2-person families 38327 36345 4030904000US22 Louisiana B19119 3 3-person families 40185 37791 4257904000US22 Louisiana B19119 4 4-person families 51325 48785 5386504000US22 Louisiana B19119 5 5-person families 48607 44554 5266004000US22 Louisiana B19119 6 6-person families 42270 30140 5440004000US22 Louisiana B19119 7 7-or-more-person families 47080 36409 5775104000US23 Maine B19119 1 Total: 48541 47241 4984104000US23 Maine B19119 2 2-person families 42581 40771 4439104000US23 Maine B19119 3 3-person families 53882 51381 5638304000US23 Maine B19119 4 4-person families 56196 54260 5813204000US23 Maine B19119 5 5-person families 52243 41357 6312904000US23 Maine B19119 6 6-person families 61546 50481 7261104000US23 Maine B19119 7 7-or-more-person families 61319 44915 7772304000US24 Maryland B19119 1 Total: 69087 66176 7199804000US24 Maryland B19119 2 2-person families 58077 55258 6089604000US24 Maryland B19119 3 3-person families 68540 64013 7306704000US24 Maryland B19119 4 4-person families 85156 82011 8830104000US24 Maryland B19119 5 5-person families 75405 68991 8181904000US24 Maryland B19119 6 6-person families 77893 73641 8214504000US24 Maryland B19119 7 7-or-more-person families 83203 71914 9449204000US25 Massachusetts B19119 1 Total: 67527 66145 6890904000US25 Massachusetts B19119 2 2-person families 52816 51052 5458004000US25 Massachusetts B19119 3 3-person families 67112 64891 6933304000US25 Massachusetts B19119 4 4-person families 83781 80993 8656904000US25 Massachusetts B19119 5 5-person families 86592 83068 9011604000US25 Massachusetts B19119 6 6-person families 88180 80213 9614704000US25 Massachusetts B19119 7 7-or-more-person families 83846 63054 10463804000US26 Michigan B19119 1 Total: 55018 54160 5587604000US26 Michigan B19119 2 2-person families 47110 45868 4835204000US26 Michigan B19119 3 3-person families 56871 54960 5878204000US26 Michigan B19119 4 4-person families 65093 63236 6695004000US26 Michigan B19119 5 5-person families 66047 63345 6874904000US26 Michigan B19119 6 6-person families 68536 62450 7462204000US26 Michigan B19119 7 7-or-more-person families 55096 50867 5932504000US27 Minnesota B19119 1 Total: 61417 60001 6283304000US27 Minnesota B19119 2 2-person families 52922 49756 5608804000US27 Minnesota B19119 3 3-person families 64005 62316 65694


04000US27 Minnesota B19119 4 4-person families 73290 70177 7640304000US27 Minnesota B19119 5 5-person families 67671 64442 7090004000US27 Minnesota B19119 6 6-person families 67898 60557 7523904000US27 Minnesota B19119 7 7-or-more-person families 65927 53072 7878204000US28 Mississippi B19119 1 Total: 39182 37991 4037304000US28 Mississippi B19119 2 2-person families 36068 34743 3739304000US28 Mississippi B19119 3 3-person families 39317 36842 4179204000US28 Mississippi B19119 4 4-person families 47398 44461 5033504000US28 Mississippi B19119 5 5-person families 41252 39109 4339504000US28 Mississippi B19119 6 6-person families 41224 38187 4426104000US28 Mississippi B19119 7 7-or-more-person families 40657 26455 5485904000US29 Missouri B19119 1 Total: 49441 48128 5075404000US29 Missouri B19119 2 2-person families 44437 42309 4656504000US29 Missouri B19119 3 3-person families 49134 47044 5122404000US29 Missouri B19119 4 4-person families 60528 58362 6269404000US29 Missouri B19119 5 5-person families 56065 52365 5976504000US29 Missouri B19119 6 6-person families 60077 45725 7442904000US29 Missouri B19119 7 7-or-more-person families 46763 34428 5909804000US30 Montana B19119 1 Total: 44503 42838 4616804000US30 Montana B19119 2 2-person families 41125 39304 4294604000US30 Montana B19119 3 3-person families 44635 40833 4843704000US30 Montana B19119 4 4-person families 54372 51218 5752604000US30 Montana B19119 5 5-person families 47522 42545 5249904000US30 Montana B19119 6 6-person families 47053 40128 5397804000US30 Montana B19119 7 7-or-more-person families 37412 28648 4617604000US31 Nebraska B19119 1 Total: 50756 49577 5193504000US31 Nebraska B19119 2 2-person families 45658 44341 4697504000US31 Nebraska B19119 3 3-person families 55079 51647 5851104000US31 Nebraska B19119 4 4-person families 57814 54575 6105304000US31 Nebraska B19119 5 5-person families 54116 51008 5722404000US31 Nebraska B19119 6 6-person families 60297 50631 6996304000US31 Nebraska B19119 7 7-or-more-person families 54645 38537 7075304000US32 Nevada B19119 1 Total: 52502 50672 5433204000US32 Nevada B19119 2 2-person families 46796 44359 4923304000US32 Nevada B19119 3 3-person families 53139 49450 5682804000US32 Nevada B19119 4 4-person families 65442 61619 6926504000US32 Nevada B19119 5 5-person families 50119 46568 5367004000US32 Nevada B19119 6 6-person families 59240 42262 7621804000US32 Nevada B19119 7 7-or-more-person families 52013 33449 7057704000US33 New Hampshire B19119 1 Total: 63439 61450 6542804000US33 New Hampshire B19119 2 2-person families 53100 50797 5540304000US33 New Hampshire B19119 3 3-person families 65307 60996 6961804000US33 New Hampshire B19119 4 4-person families 75994 72034 79954

JANET A. FLACCUS

04000US33 New Hampshire B19119 5 5-person families 85731 78226 9323604000US33 New Hampshire B19119 6 6-person families 80113 66041 9418504000US33 New Hampshire B19119 7 7-or-more-person families 95463 73567 11735904000US34 New Jersey B19119 1 Total: 70263 69169 7135704000US34 New Jersey B19119 2 2-person families 56722 54876 5856804000US34 New Jersey B19119 3 3-person families 71481 69123 7383904000US34 New Jersey B19119 4 4-person families 83482 80482 8648204000US34 New Jersey B19119 5 5-person families 87322 81751 9289304000US34 New Jersey B19119 6 6-person families 79773 72729 8681704000US34 New Jersey B19119 7 7-or-more-person families 72222 57901 8654304000US35 New Mexico B19119 1 Total: 41661 39674 4364804000US35 New Mexico B19119 2 2-person families 40612 38605 4261904000US35 New Mexico B19119 3 3-person families 40400 37060 4374004000US35 New Mexico B19119 4 4-person families 45308 43170 4744604000US35 New Mexico B19119 5 5-person families 43768 37327 5020904000US35 New Mexico B19119 6 6-person families 41389 24844 5793404000US35 New Mexico B19119 7 7-or-more-person families 44742 30981 5850304000US36 New York B19119 1 Total: 55309 54546 5607204000US36 New York B19119 2 2-person families 47123 46020 4822604000US36 New York B19119 3 3-person families 55133 53649 5661704000US36 New York B19119 4 4-person families 66206 64557 6785504000US36 New York B19119 5 5-person families 67833 64692 7097404000US36 New York B19119 6 6-person families 64705 59591 6981904000US36 New York B19119 7 7-or-more-person families 61100 53996 6820404000US37 North Carolina B19119 1 Total: 45540 44209 4687104000US37 North Carolina B19119 2 2-person families 41184 39898 4247004000US37 North Carolina B19119 3 3-person families 45310 43584 4703604000US37 North Carolina B19119 4 4-person families 58000 55981 6001904000US37 North Carolina B19119 5 5-person families 47131 41418 5284404000US37 North Carolina B19119 6 6-person families 47797 38385 5720904000US37 North Carolina B19119 7 7-or-more-person families 40996 36572 4542004000US38 North Dakota B19119 1 Total: 48386 46010 5076204000US38 North Dakota B19119 2 2-person families 42704 41015 4439304000US38 North Dakota B19119 3 3-person families 51093 46886 5530004000US38 North Dakota B19119 4 4-person families 56652 52244 6106004000US38 North Dakota B19119 5 5-person families 59320 54954 6368604000US38 North Dakota B19119 6 6-person families 51365 36323 6640704000US38 North Dakota B19119 7 7-or-more-person families 75260 67018 8350204000US39 Ohio B19119 1 Total: 51522 50668 5237604000US39 Ohio B19119 2 2-person families 43027 41907 4414704000US39 Ohio B19119 3 3-person families 54038 51840 5623604000US39 Ohio B19119 4 4-person families 62642 61099 6418504000US39 Ohio B19119 5 5-person families 63294 60190 66398


04000US39 Ohio B19119 6 6-person families 61846 55473 6821904000US39 Ohio B19119 7 7-or-more-person families 55318 49266 6137004000US40 Oklahoma B19119 1 Total: 43259 41783 4473504000US40 Oklahoma B19119 2 2-person families 41244 39506 4298204000US40 Oklahoma B19119 3 3-person families 41895 39780 4401004000US40 Oklahoma B19119 4 4-person families 49224 46733 5171504000US40 Oklahoma B19119 5 5-person families 45149 40529 4976904000US40 Oklahoma B19119 6 6-person families 46423 38758 5408804000US40 Oklahoma B19119 7 7-or-more-person families 56474 28665 8428304000US41 Oregon B19119 1 Total: 49800 48401 5119904000US41 Oregon B19119 2 2-person families 44155 42462 4584804000US41 Oregon B19119 3 3-person families 53546 51317 5577504000US41 Oregon B19119 4 4-person families 59490 55609 6337104000US41 Oregon B19119 5 5-person families 51803 48396 5521004000US41 Oregon B19119 6 6-person families 52579 49688 5547004000US41 Oregon B19119 7 7-or-more-person families 60558 52637 6847904000US42 Pennsylvania B19119 1 Total: 51339 50688 5199004000US42 Pennsylvania B19119 2 2-person families 43915 42954 4487604000US42 Pennsylvania B19119 3 3-person families 55006 53403 5660904000US42 Pennsylvania B19119 4 4-person families 62901 61223 6457904000US42 Pennsylvania B19119 5 5-person families 61814 59080 6454804000US42 Pennsylvania B19119 6 6-person families 54997 51352 5864204000US42 Pennsylvania B19119 7 7-or-more-person families 52622 44121 6112304000US44 Rhode Island B19119 1 Total: 60165 58020 6231004000US44 Rhode Island B19119 2 2-person families 51131 49418 5284404000US44 Rhode Island B19119 3 3-person families 63621 57828 6941404000US44 Rhode Island B19119 4 4-person families 72032 68469 7559504000US44 Rhode Island B19119 5 5-person families 69549 64200 7489804000US44 Rhode Island B19119 6 6-person families 75910 61036 9078404000US44 Rhode Island B19119 7 7-or-more-person families 91879 36244 14751404000US45 South Carolina B19119 1 Total: 47081 45815 4834704000US45 South Carolina B19119 2 2-person families 43569 40609 4652904000US45 South Carolina B19119 3 3-person families 43770 40370 4717004000US45 South Carolina B19119 4 4-person families 57410 54505 6031504000US45 South Carolina B19119 5 5-person families 59524 54426 6462204000US45 South Carolina B19119 6 6-person families 56512 39805 7321904000US45 South Carolina B19119 7 7-or-more-person families 38147 32776 4351804000US46 South Dakota B19119 1 Total: 46824 45351 4829704000US46 South Dakota B19119 2 2-person families 41880 40919 4284104000US46 South Dakota B19119 3 3-person families 47066 44592 4954004000US46 South Dakota B19119 4 4-person families 55595 52710 5848004000US46 South Dakota B19119 5 5-person families 58974 53419 6452904000US46 South Dakota B19119 6 6-person families 57732 54212 61252

JANET A. FLACCUS

04000US46 South Dakota B19119 7 7-or-more-person families 46235 19384 7308604000US47 Tennessee B19119 1 Total: 46654 45533 4777504000US47 Tennessee B19119 2 2-person families 41365 40018 4271204000US47 Tennessee B19119 3 3-person families 49642 46004 5328004000US47 Tennessee B19119 4 4-person families 54871 52937 5680504000US47 Tennessee B19119 5 5-person families 59636 55186 6408604000US47 Tennessee B19119 6 6-person families 51614 42607 6062104000US47 Tennessee B19119 7 7-or-more-person families 58523 44096 7295004000US48 Texas B19119 1 Total: 47479 46609 4834904000US48 Texas B19119 2 2-person families 44357 43260 4545404000US48 Texas B19119 3 3-person families 48502 46261 5074304000US48 Texas B19119 4 4-person families 52182 51024 5334004000US48 Texas B19119 5 5-person families 47833 44784 5088204000US48 Texas B19119 6 6-person families 45383 42233 4853304000US48 Texas B19119 7 7-or-more-person families 45039 39888 5019004000US49 Utah B19119 1 Total: 52481 50919 5404304000US49 Utah B19119 2 2-person families 43895 41819 4597104000US49 Utah B19119 3 3-person families 54089 48114 6006404000US49 Utah B19119 4 4-person families 57103 54452 5975404000US49 Utah B19119 5 5-person families 62715 56327 6910304000US49 Utah B19119 6 6-person families 58572 50443 6670104000US49 Utah B19119 7 7-or-more-person families 78055 66053 9005704000US50 Vermont B19119 1 Total: 52895 51435 5435504000US50 Vermont B19119 2 2-person families 45283 43556 4701004000US50 Vermont B19119 3 3-person families 53765 50627 5690304000US50 Vermont B19119 4 4-person families 64758 61795 6772104000US50 Vermont B19119 5 5-person families 63203 54858 7154804000US50 Vermont B19119 6 6-person families 60515 51966 6906404000US50 Vermont B19119 7 7-or-more-person families 75809 64630 8698804000US51 Virginia B19119 1 Total: 60174 59160 6118804000US51 Virginia B19119 2 2-person families 53217 51546 5488804000US51 Virginia B19119 3 3-person families 59730 57271 6218904000US51 Virginia B19119 4 4-person families 70657 68064 7325004000US51 Virginia B19119 5 5-person families 66660 63411 6990904000US51 Virginia B19119 6 6-person families 77124 69475 8477304000US51 Virginia B19119 7 7-or-more-person families 73975 59535 8841504000US53 Washington B19119 1 Total: 56461 54775 5814704000US53 Washington B19119 2 2-person families 50951 49285 5261704000US53 Washington B19119 3 3-person families 58672 55979 6136504000US53 Washington B19119 4 4-person families 66223 62966 6948004000US53 Washington B19119 5 5-person families 58977 56039 6191504000US53 Washington B19119 6 6-person families 62695 44623 8076704000US53 Washington B19119 7 7-or-more-person families 54952 46605 63299


04000US54 West Virginia B19119 1 Total: 38568 36896 4024004000US54 West Virginia B19119 2 2-person families 33454 31556 3535204000US54 West Virginia B19119 3 3-person families 42012 37573 4645104000US54 West Virginia B19119 4 4-person families 51534 48271 5479704000US54 West Virginia B19119 5 5-person families 45575 39736 5141404000US54 West Virginia B19119 6 6-person families 38639 19856 5742204000US54 West Virginia B19119 7 7-or-more-person families 45372 25759 6498504000US55 Wisconsin B19119 1 Total: 54500 52441 5655904000US55 Wisconsin B19119 2 2-person families 47416 45488 4934404000US55 Wisconsin B19119 3 3-person families 59442 56936 6194804000US55 Wisconsin B19119 4 4-person families 63947 59748 6814604000US55 Wisconsin B19119 5 5-person families 62288 58236 6634004000US55 Wisconsin B19119 6 6-person families 55878 48963 6279304000US55 Wisconsin B19119 7 7-or-more-person families 55725 36583 7486704000US56 Wyoming B19119 1 Total: 51627 49140 5411404000US56 Wyoming B19119 2 2-person families 48455 44784 5212604000US56 Wyoming B19119 3 3-person families 47110 43853 5036704000US56 Wyoming B19119 4 4-person families 62005 58361 6564904000US56 Wyoming B19119 5 5-person families 59801 56106 6349604000US56 Wyoming B19119 6 6-person families 56369 45628 6711004000US56 Wyoming B19119 7 7-or-more-person families 40698 34494 46902

‘SOURCE: U.S. CEnSUS BUREaU, amERiCan COmmUnity SURvEy, 2003

JANET A. FLACCUS

Appendix B: Arkansas - Housing and Utilities Allowable Living Expenses

Disclaimer: IRS Allowable Expenses are intended for use in calculating repayment of delinquent taxes.

Collection Financial StandardsFinancial Analysis - Local Standards: Housing and Utilities (effective 1/1/2005)

Maximum Monthly Allowance

County Family of2 or less

Familyof 3

Familyof 4


Familyof 3

Familyof 4

Arkansas County 710 835 960Ashley County 713 839 965Baxter County 708 833 958Benton County 865 1,017 1,170Boone County 729 858 987Bradley County 631 742 853Calhoun County 580 682 784Carroll County 735 864 994Chicot County 678 798 917Clark County 748 880 1,012Clay County 572 673 774Cleburne County 784 922 1,061Cleveland County 651 766 881Columbia County 743 874 1,005Conway County 714 840 966Craighead County 803 944 1,086Crawford County 728 857 985Crittenden County 789 928 1,067Cross Country 765 901 1,036Dallas County 611 719 827Desha County 682 802 922Drew County 745 876 1,008Faulkner County 874 876 1,183Franklin County 643 756 870Fulton County 623 733 843Garland County 791 931 1,071Grant County 759 893 1,027Greene County 693 815 938Hempstead County 654 769 885Hot Springs County 680 800 920Independence County 703 827 951Izard County 640 753 866Jackson County 629 740 851Jefferson County 741 872 1,003Johnson County 640 753 866Layayette County 605 711 818Lawrence County 601 707 813

Lee County 627 738 848Lincoln County 638 751 863Little River County 689 811 833Logan County 632 743 855Lonoke County 860 1,012 1,164Madison County 635 747 860Marion County 635 817 940Miller County 735 864 994Mississippi County 733 862 992Monroe County 642 755 868Montgomery County 618 727 836Nevada County 621 731 841Newton County 594 698 803Ouachita County 670 788 906Perry County 691 813 935Phillips County 681 801 921Pike County 647 761 875Poinsett County 651 766 881Polk County 635 747 860Pope County 736 866 995Prairie County 702 826 950Pulaski County 907 1,067 1,227Randolph County 601 707 813St. Francis County 705 829 954Saline County 590 694 798Scott County 619 728 837Searcy County 767 903 1,038Sebastian County 626 737 847Sevier County 606 713 819Sharp County 590 694 798Stone County 665 782 900Union County 739 870 1,000Van Buren County 658 774 890Washington County 856 1,007 1,158White County 747 879 1,010Woodruff County 585 688 792Yell County 695 817 940


JANET A. FLACCUS

Appendix B: Missouri - Housing and Utilities Allowable Living Expenses

Disclaimer: IRS Allowable Expenses are intended for use in calculating repayment of delinquent taxes.

Collection Financial StandardsFinancial Analysis - Local Standards: Housing and Utilities (effective 1/1/2005)



Familyof 3

Familyof 4


Familyof 3

Familyof 4

Adair County 739 869 999Andrew County 810 953 1,096Atchison County 631 742 853Audrain County 719 846 973Barry County 692 814 936Barton County 649 764 878Bates County 701 825 949Benton County 659 775 891Bollinger County 627 738 848Boone County 956 1,125 1,294Buchanan County 743 874 1,005Butler County 651 766 881Caldwell County 684 804 925Callaway County 811 954 1,097Camden County 865 1,018 1,170Cape Girardeau County 838 986 1,134Carroll County 604 710 817Carter County 588 692 795Cass Country 965 1,136 1,358Cedar County 656 771 887Chariton County 624 734 844Christian County 884 1,040 1,196Clark County 619 729 838Clay County 1,004 1,181 1,358Clinton County 842 990 1,139Cole County 908 1,068 1,228Cooper County 754 887 1,021Crawford County 706 831 955Dade County 626 736 847Dallas County 662 779 896Daviess County 680 800 920DeKalb County 717 844 970Dent County 676 796 915Douglas County 631 742 853Dunklin County 587 690 794Franklin County 884 1,040 1,196Gasconade County 728 857 985

Gentry County 629 740 851Greene County 818 962 1,106Grundy County 619 729 838Harrison County 605 711 818Henry County 713 839 965Hickory County 616 724 833Holt County 628 739 849Howard County 703 827 951Howell County 645 758 872Iron County 619 729 838Jackson County 917 1,079 1,241Jasper County 709 834 959Jefferson County 945 1,112 1,279Johnson County 845 995 1,144Knox County 592 697 802Laclede County 730 859 988Lafayette County 797 938 1,078Lewis County 639 752 865Lincoln County 934 1,099 1,264Linn County 613 721 829Livingston County 686 808 929Macon County 652 767 882Madison County 643 756 870Maries County 703 827 951Marion County 674 793 912McDonald County 636 748 912Mercer County 615 723 832Miller County 718 845 971Mississippi County 615 723 832Moniteau County 725 852 980Monroe County 652 767 882Montgomery County 667 785 902Morgan County 683 803 924New Madrid County 615 723 832Newton County 728 857 985Nodaway County 703 827 951Oregon County 586 689 793



Familyof 3

Familyof 4


Familyof 3

Familyof 4

Osage County 773 909 1,046Ozark County 618 727 836Pemiscot County 645 758 872Perry County 768 904 1,039Pettis County 696 819 941Phelps County 728 857 985Pike County 743 874 1,005Platte County 1,117 1,314 1,511Polk County 743 874 1,005Pulaski County 815 959 1,102Putnam County 608 716 823Ralls County 710 835 960Randolph County 659 775 891Ray County 844 992 1,141Reynolds County 581 684 786Ripley County 607 715 822Saline County 685 805 926Schuyler County 570 671 771Scotland Country 631 742 853Scott County 717 844 970

Shannon County 550 647 744Shelby County 594 699 804St. Charles County 1,120 1,317 1,515St. Clair County 587 690 794St. Francois County 705 829 954St. Louis City 809 952 1,094St. Louis County 1,064 1,252 1,439Ste. Genevieve County 769 904 1,039Stoddard County 621 731 841Stone County 826 972 1,117Sullivan County 597 702 808Taney County 804 945 1,087Texas County 650 765 880Vernon County 698 821 944Warren County 911 1,072 1,233Washington County 665 782 900Wayne County 563 662 761Webster County 754 887 1,021Worth County 562 661 760Wright County 654 769 885

JANET A. FLACCUS


Familyof 3

Familyof 4


Familyof 3

Familyof 4

Appendix B: Oklahoma - Housing and Utilities Allowable Living Expenses

Disclaimer: IRS Allowable Expenses are intended for use in calculating repayment of delinquent taxes. `Collection Financial StandardsFinancial Analysis - Local Standards: Housing and Utilities (effective 1/1/2005)


Adair County 572 673 774Alfalfa County 578 680 782Atoka County 554 651 749Beaver County 742 873 1,004Beckham County 638 751 863Blaine County 612 720 828Bryan County 653 768 883Caddo County 585 688 792Canadian County 890 1,047 1,204Carter County 716 843 969Cherokee County 699 823 946Choctaw County 533 627 721Cimarron County 578 680 782Cleveland County 913 1,074 1,235Coal County 524 616 709Comanche County 807 950 1,092Cotton County 633 744 856Craig County 619 728 837Creek Country 770 906 1,042Custer County 775 888 1,022Delaware County 765 901 1,036Dewey County 610 718 826Ellis County 580 682 784Garfield County 712 838 964Garvin County 605 711 818Grady County 746 878 1,009Grant County 646 760 873Greer County 586 690 793Harmon County 525 617 710Harper County 548 645 741Haskell County 558 657 755Hughes County 572 673 774Jackson County 733 862 992Jefferson County 597 703 808Johnston County 546 643 739Kay County 718 845 971Kingfisher County 712 838 964Kiowa County 577 679 780Latimer County 542 638 734

Le Flore County 626 737 847Lincoln County 684 804 925Logan County 820 965 1,110Love County 617 726 834Major County 639 752 865Marshall County 631 742 853Mayes County 707 832 956McClain County 803 944 1,086McCurtain County 570 671 772McIntosh County 695 817 940Murray County 637 750 862Muskogee County 708 833 958Noble County 677 797 916Nowata County 662 779 896Okfuskee County 593 697 802Oklahoma County 861 1,103 1,165Okmulgee County 644 757 871Osage County 758 892 1,026Ottawa County 606 713 819Pawnee County 753 886 1,019Payne County 845 995 1,144Pittsburg County 636 749 861PontotocCounty 692 814 968Pottawatomie County 715 841 968Pushmataha County 532 626 720Roger Mills County 615 723 832Rogers County 882 1,037 1,193Seminole County 624 734 845Sequoyah County 658 774 890Stephens County 709 834 959Texas County 759 893 1,027Tillman County 591 695 799Tulsa County 901 1,060 1,219Wagoner County 874 1,028 1,183Washington County 731 860 989Washita County 614 722 831Woods County 631 742 853Woodward County 709 834 959----- ----- ----- -----

Item less than$833

$833 to$1,249

$1,250 to$1,666

$1,667 to$2,499

$2,500 to$3,333

$3,334 to$4,166

$4,167 to$5,833

$5,834 andover

Food 197 215 231 258 300 339 369 543Housekeeping supplies 19 20 25 26 29 36 37 51Apparel & services 60 61 70 75 100 124 134 207Personal care products& services

19 24 26 27 40 42 43 44

Miscellaneous 108 108 108 108 108 108 108 108Total $403 $428 $460 $494 $577 $649 $691 $953

Item less than$833

$833 to$1,249

$1,250 to$1,666

$1,667 to$2,499

$2,500 to$3,333

$3,334 to$4,166

$4,167 to$5,833

$5,834 andover

Food 336 337 338 424 439 487 559 691

Housekeeping supplies 36 37 38 48 52 53 107 108

Apparel & services 81 88 91 95 125 132 164 276

Personal care products& services

33 34 35 43 44 51 56 71

Miscellaneous 134 134 134 134 134 134 134 134

Total $620 $630 $636 $744 $794 $857 $1,020 $1,280


Appendix B: National Standards for Allowable Living Expenses

Disclaimer: IRS Allowable Expenses are intended for use in calculating repayment of delinquenttaxes. They are not intended for use in bankruptcy calculations.

Collection Financial Standards for Food, Clothing and Other Items. Due to their unique geo-graphic circumstances and higher cost of living, separate standards have been established forAlaska and Hawaii .

One Person National StandardsBased on Gross Monthly Income

Two Person National StandardsBased on Gross Monthly Income

Three Person National StandardsBased on Gross Monthly Income

Item less than$833

$833 to$1,249

$1,250 to$1,666

$1,667 to$2,499

$2,500 to$3,333

$3,334 to$4,166

$4,167 to$5,833

$5,834 andover

Food 467 468 469 470 490 546 622 778




34 36 37 44 45 52 61 79

Miscellaneous 161 161 161 161 161 161 161 161

Total $835 $851 $867 $882 $908 $1,002 $1,156 $1,430

JANET A. FLACCUS

Item less than$833

$833 to$1,249

$1,250 to$1,666

$1,667 to$2,499

$2,500 to$3,333

$3,334 to$4,166

$4,167 to$5,833

$5,834 andover

Food 468 525 526 527 528 640 722 868




37 42 43 45 46 53 62 81

Miscellaneous 188 188 188 188 188 188 188 188

Total $881 $967 $971 $981 $990 $1,131 $1,298 $1,564

More than Four Persons National StandardsBased on Gross Monthly Income

Item lessthan$833

$833 to$1,249

$1,250 to$1,666

$1,667 to$2,499

$2,500 to$3,333

$3,334 to$4,166

$4,167 to$5,833

$5,834and over

For each additional person, add tofour person total allowance:

$134 $145 $155 $166 $177 $188 $199 $209

Effective January 1, 2005

Appendix B: National Standards for Allowable Living Expenses continued

Allowable Living Expenses for Transportation

Collection Financial StandardsFinancial Analysis - Local Standards: Transportation

Appendix B: Allowable Living Expenses for Transportation

Ownership Costs

National

First Car Second Car$475 $338

Operation Costs & Public Transportation Costs

No Car One Car Two CarMidwest Region $194 $251 $345

South Region $197 $242 $336

Cleveland in OH: Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina, Portage,Summit

Cincinatti In OH: Brown, Butler, Clermont, Hamilton, Warren

In KY: Boone, Campbell, Gallatin, Grant, Kenton, Pendleton

In IN: Dearborn, Ohio

Midwest Census Region

North Dakota, South Dakota, Nebraska, Kansas, Missouri, Illinois, Indiana, Ohio, Michigan,Wisconsin, Minnesota, IowaMSA COUNTIES (unless otherwise specified)

in IL: Cook, DeKalb, DuPage, Grundy, Kane, Kankakee, Kendall,Lake, McHenry, Will

in IN: Lake, Porter

in WI: Kenosha

Chicago

Detroit in MI: Genesee, Lapeer, Lenawee, Livingston, Macomb, Monroe,Oakland, St. Clair, Washtenaw, Wayne

Milwaukee in WI: Milwaukee, Ozaukee, Racine, Washington, Waukesha

Minneapolis-St. Paul in MN: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey,Scott, Sherburne, Washington, Wright

in WI: Pierce, St. Croix


Tampa in FL: Hernando, Hillsborough, Pasco, Pinellas

Dallas-Ft. Worth in TX: Collin, Dallas, Denton, Ellis, Henderson, Hood, Hunt, Johnson,Kaufman, Parker, Rockwall, Tarrant

Houston in TX: Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty,Montgomery, Waller

South Census Region

Texas, Oklahoma, Arkansas, Louisiana, Mississippi, Tennessee, Kentucky, West Virginia,Virginia, Maryland, District of Columbia, Delaware, North Carolina, South Carolina,Georgia, Florida, Alabama

MSA COUNTIES (unless otherwise specified)in DC: District of Columbia

in MD: Calvert, Charles, Frederick, Montgomery, Prince George's,Washington

in VA Arlington, Clarke, Culpepper, Fairfax, Fauquier, King George,Loudoun, Prince William, Spotsylvania, Stafford, Warren,Alexandria city, Fairfax city, Falls Church city, Fredericksburgcity, Manassas city, Manassas Park city

in VW Berkeley, Jefferson

Washington, D.C.

Baltimore in MD: Anne Arundel, Baltimore, Carroll, Harford, Howard, QueenAnne's, Baltimore city

Atlanta in GA: Barrow, Bartow, Carroll, Cherokee, Clayton, Cobb, Coweta,DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry,Newton, Paulding, Pickens, Rockdale, Spalding, Walton

Miami in FL: Broward, Miami-Dade

Kansas City in MO: Cass, Clay, Clinton, Jackson, Lafayette, Platte, Ray

in IL: Johnson, Leavenworth, Miami, Wyandotte

St. Louis in MO: Crawford, Franklin, Jefferson, Lincoln, St. Charles, St. Louis,Warren, St. Louis city

in IL: Clinton, Jersey, Madison, Monroe, St.Clair

JANET A. FLACCUS

Midwest Census Region continued

Appendix C: 5.15.1.10 (05-001-22004)Other Expenses

1. Other expenses may be considered if they meet the necessary expense test - they must provide for the health and welfare of the taxpayer and/or his or her family or they must be for the production of income. This is determined based on the facts and circumstances of each case.

2. If other expenses are determined to be necessary and, therefore allowable, document the reasons for the decision in your history.

3. The amount allowed for necessary or conditional expenses depends on the taxpayer's ability to full pay the liability within five years and on the taxpayer's individual facts andcircumstances. If the liability can be paid within 5 years, it may be appropriate to allow the taxpayer the excessive necessary and conditional expenses. If the taxpayer cannot pay within 5 years, it may be appropriate to allow the taxpayer the excessive necessary and conditional expenses for up to one year in order to modify or eliminate the expense. (See IRM 5.14, Installment Agreements)

Expense Item Expense is Necessary if: Notes/Tips

Accounting and legal fees. Representation before the Service isneeded or meets the necessaryexpense tests. Amount must be rea-sonable.

Disallow any other accounting orlegal fees. Disallow costs not relatedto solving current liability.

Charitable contributions (Donationsto tax exempt organizations)

If it is a condition of employment ormeets the necessary expense tests.Example: A minister is required totithe according to his employmentcontract.

Disallow any other charitable contri-butions that are not considered neces-sary. Example: Review the employ-ment contract.

Child Care (Baby-sitting, day care,nursery and preschool)

It meets the necessary expense test.Only reasonable amounts are allowed.

Cost of child care can vary greatly. Donot allow unusually large child careexpense if more reasonable alterna-tives are available. Consider the ageof the child and if both parents work.

Court-Ordered Payments(Alimony,child support, including orders madeby the state, and other court orderedpayments)

If court ordered and being paid, theyare allowable. If payments are notbeing made, do not allow the expense.Child support payments for naturalchildren or legally adopted depend-ents may be allowed.

Review the court order.

Court-Ordered Payments (Alimony,child support, including orders madeby the state, and other court orderedpayments)

If court ordered and being paid, theyare allowable. If payments are notbeing made, do not allow the expense.Child support payments for naturalchildren or legally adopted depend-ents may be allowed.

Review the court order.


Dependent Care(For the care of theelderly, invalid, or handicapped.)

If there is no alternative to the tax-payer paying the expense.

Education It is required for a physically or men-tally challenged child and no publiceducation providing similar servicesis available. Also allowed only for thetaxpayer and only if required as con-dition of employment.

Example: An attorney must take somany education credits each year orthey will not be accredited and couldeventually lose their license to prac-tice before the State Bar. A teachercould lose their position or in someStates their pay is commensuratewith their education credits.

Health Care Required for the health and welfare ofthe family. Elective surgery would notbe allowed such as plastic surgery orelective dental work. The taxpayermust provide proof of excessive out ofpocket medical expenses.

To determine monthly expenses, thetotal out of pocket expenses would bedivided by 12. The Schedule A mayalso be used to determine the yearlyexpense. Ensure that the amountused is out of pocket after insuranceclaims are paid. Substantiate thatpayments are being made.

Involuntary Deductions If it is a requirement of the job; i.e.union dues, uniforms, work shoes.

To determine monthly expenses, thetotal out of pocket expenses would bedivided by 12.

Life Insurance If it is a term policy on the life of thetaxpayer only.

If there are whole life policies, theseshould be reviewed as an asset forborrowing against or liquidating. Lifeinsurance used as an investment isnot a necessary expense.

Secured or legally perfected debts If it meets the necessary expense test. Taxpayer must substantiate that thepayments are being made.

Unsecured Debts If the taxpayer substantiates and jus-tifies the expense, the minimum pay-ment may be allowed. The necessaryexpense test of health and welfareand/or production of income must bemet. Except for payments required forthe production of income, paymentson unsecured debts will not beallowed if the tax liability, includingprojected accruals, can be paid in fullwithin 90 days.

Examples of unsecured debts whichmay be necessary expenses include:Payments required for the productionof income such as payments to suppli-ers and payments on lines of creditneeded for business and payment ofdebts incurred in order to pay a feder-al tax liability.

Taxes It is for current federal, FICA,Medicare, state and local taxes.

Current taxes are allowed regardlessof whether the taxpayer made themin the past or not. Delinquent stateand local taxes are allowable depend-ing on the priority of the FTL and/orService agreement with the state andlocal taxing agencies.

Optional Telephones and TelephoneServices (Cell phone, pager, Call wait-ing, caller identification or long dis-tance)

It must meet the necessary expensetest.

Student Loans If it is secured by the federal govern-ment and only for the taxpayer's edu-cation.

Taxpayer must substantiate that thepayments are being made.

JANET A. FLACCUS

Internet Provider/E-mail If it meets the necessary expense test- generally for production of income.

Repayment of loans made for pay-ment of Federal Taxes

If the loan is secured by the taxpay-er's assets when those assets are ofreasonable value and are necessary toprovide for the health and welfare ofthe family.


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