The court, on its own motion, dismisses this case as a bad faith filing. The debtor has not filed tax returns for approximately eight years, and so there is no way to assess his indebtedness to the IRS, some of which might presumably be priority. His plan must provide for all priority claims. In re West, 5 F3d 423, 426 (9th Cir 1993). His schedules show that he had monthly income of about $1,600.00 per month, and, presumably, was required to file, even if he may not have had tax liability. Other than the IRS, debtor's only creditor is for the deed of trust on his residence which is current. All parties (that is, the IRS and the trustee) necessary to determine whether the case should be dismissed or converted were before the court, and I determined that no additional notice was necessary. After listening to debtor's argument, I confirmed that the court could never accurately determine whether any priority debt was due to the IRS due to his not having filed the returns. He appears to be using this chapter 13 as a vehicle for his tax protest, and that is an inappropriate purpose in this case. Thus, the case has been filed in bad faith. Eisen v Curry (In re Eisen), 14 F3d 469 (9th Cir 1994); In re Morimoto, 175 BR 85 (9th Cir BAP 1994). Therefore,

IT IS ORDERED that this case be DISMISSED. Pursuant to the General Order re Administrative Claim in Chapter 13 Dismissed Cases (General Order No. 93-002 filed April 21, 1993), the standing trustee may recover his costs and fees from funds received by him as plan payments, not to exceed $500.

DATED: October 20, 1994

HERBERT A. ROSS
U.S. Bankruptcy Judge