Debtor is required to file a repayment plan

Debts are categorized as priority, secured, or unsecured

Tax debts are a priority debt, meaning they are paid before other unsecured creditors.

Monthly payment based on income

Other debts may be discharged upon successful completion of the repayment plan

Chapter 12 is used by a family farmer or fisherman

Chapter 11 is used by an incorporated business or an individual debtor whose debts exceed the chapter 13 limit

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