IN RE LEMIEUX

HENRY BOROFF, Bankruptcy Judge

TO THE HONORABLE HENRY J. BOROFF, BANKRUPTCY JUDGE:

NOW COMES Navjeet K. Bal, Commissioner of the Massachusetts Department of Revenue ("MDOR"), a creditor and party in interest in the above-captioned matter, and pursuant to, inter alia, the provisions of 11 U.S.C. § 1308 and 1307, and in accordance with Federal Rules of Bankruptcy Procedure Rule 9013 and Massachusetts Local Bankruptcy Rules ("MLBR") 9013-1, moves for an order dismissing the case. In support thereof, the MDOR states the following:

1. The debtors, Michael Lemieux, Sr. and Donna M. Lemieux, have failed to file their Massachusetts personal income tax returns for the tax years 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007 and 2008 and their Sales and Use Tax returns for the monthly periods April 2008 through December 2008.

2. The debtors filed for Bankruptcy protection under Chapter 13 of the Bankruptcy Code on January 9, 2009.

3. The debtors' meeting mandated by Chapter 341 of the Bankruptcy code was first scheduled for and held on February 11, 2009.

4. Pursuant to 11 U.S.C. § 1308(a) the debtors were required to have filed all tax returns by the day preceding the date the Creditor's meeting was first scheduled for all tax returns due for the previous four years prior to the filing date. By failing to file said tax returns the debtor is in non-compliance of § 1308.

5. Pursuant to 11 U.S.C. § 1307(e) this Honorable Court has the authority to either Dismiss or Convert to Chapter 7 any case that fails to comply with § 1308.

The MDOR's motion should be allowed and the debtor's case dismissed.

WHEREFORE, the MDOR requests that this Court:

a. Dismiss the case; and

b. Enter an order for such other relief as the Court deems proper and just.