Geary

MEMORANDUM *

Geary appeals from the dismissal of her Chapter 13 bankruptcy petition. The bankruptcy court granted the government’s motion to dismiss, and the district court subsequently affirmed. Because the relevamt facts are known to the parties they are not repeated.

The relevant statutory provision, 11 U.S.C. § 109 (e), provides that “[ojnly an individual with regular income that owes, on the date of the filing of the petition, noncontingent, liquidated, unsecured debts of less than [$269,250] ... may be a debtor under Chapter 13 of this title.”% 1 It is undisputed that the tax debt in this case was unsecured and exceeded $269,250. Therefore, the issue before this court is whether the tax debt was noncontingent and liquidated.

Geary argues that her tax debt was contingent because it had not been assessed as of the date of the filing of her Chapter 13 petition. However, it is well-settled “that a debt is noncontingent if all events giving rise to liability occurred pri- or to the filing of the bankruptcy petition.” Nicholes v. Appleseed (In re Nicholes), 184 B.R. 82, 88 (B.A.P. 9th Cir.1995). A contingent debt is “one which the debtor will be called upon to pay only upon the…