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debtor fails to file all tax returns for all taxable periods ending
during the four-year period preceding the petition date by no later
than the day before the date of the Section 341 meeting of
creditors,
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the court shall dismiss the case or convert it to
Chapter 7, whichever is in the best interests of creditors and the
estate. 11 U.S.C. § 1307(e).
Notwithstanding the foregoing, a Chapter 13 case may not be
converted to any other Chapter of the Bankruptcy Code unless the
debtor is eligible to be a debtor under such Chapter. 11 U.S.C.
§ 1307(g). Thus, even though a Chapter 13 debtor otherwise
enjoys an absolute right to convert to Chapter 7, if he or she fails
the Chapter 7 means test (see discussion above in
Chapter IV.A.2.A.), he or she will not be permitted to convert his
case to Chapter 7.
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See discussion of the Section 341 meeting of creditors in Chapter III.H.2.
