A Chapter 13 case has five stages:

1. An individual debtor files a petition. Only the debtor can file a Chapter 13 petition. The debtor files a plan providing for payments to creditors. The code does not require that the plan provide for full payment to creditors; however, the plan must provide creditors the same amount of money in which they would receive in a Chapter 7 liquidation proceeding.


2. The court reviews and determines whether the plan meets the requirements for confirmation of the plan.


3. After confirmation, the debtor makes the payments called for by the plan.


4. The debtor receives a discharge.


5. Finally, one of the key advantages of filing a Chapter 13 is that the debtor can pay most non-dischargeable federal taxes over the term of the Chapter 13 plan without interest.