{"meta":{"key":"r038--correction-02","task":"R038","title":"CORRECTION-02 — Consumer Bankruptcy (A038)","parent_title":"Consumer bankruptcy","edition":"correction-02","path":"/research/r038--correction-02/","kind":"correction","category":"subject","role":"primary_area","area_numbers":[38],"groups":["ways-forward"],"date":"2026-10-23","tables":6,"claims":10,"sources":9,"review_status":"revise","review_complete":true,"sha256":"d9d18e44c1fced455145d4af6f8cd596edda3414e8541fa4e06069bbf3ea015d","headings":["1. Correction scope and disposition","2. Corrected findings","2.1 Federal QPRI exclusion — corrected narrative","2.2 Chapter 13 first-payment deadline — corrected R038-C043","3. Reissued original worked examples","Example 1 — California Chapter 7 median comparison","Example 2 — Chapter 7 statutory abuse threshold","Example 3 — Chapter 7 home equity","Example 4 — Chapter 13 liquidation floor","Example 5 — The 910-day vehicle rule","Example 6 — Repeat bankruptcy filing","Example 7 — Settlement versus Title 11 federal income tax","Example 8 — Chapter 13 payment-start date","4. Source and reuse register","5. Corrected claim/evidence register","6. Corrected example-to-claim mapping","7. Granular correction coverage table","8. Publication holds and next editorial actions","9. Researcher self-check"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-6","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"R038/correction-02","facets":{"geography":["us","us-ca"],"debt_type":[],"stage":["repossession","bankruptcy"],"subject":["bankruptcy-insolvency"]},"scope":"","pending_corrections":0},"markdown":"# R038 CORRECTION-02 — Consumer Bankruptcy (A038)\n\nSettleADebt.com · Focused correction memorandum · Baseline: October 22, 2026, America/Los_Angeles · Status: scoped correction, not acceptance of the original 74-claim investigation\n\n## 1. Correction scope and disposition\n\nThis correction addresses three identified defects in the original R038 report:\n\n1. Qualified principal residence indebtedness (QPRI): Correct the overbroad 2025 cutoff language, preserve the statutory written-arrangement transition, and reconcile R038 with D014.\n2. Chapter 13 first payments: Replace the incomplete R038-C043 deadline description with the statutory triggering events and payment categories.\n3. Worked examples: Restore the original examples in readable mathematical form without changing their inputs or treating arithmetic verification as verification of their legal premises.\n\nThe original R038 identifiers and raw historical findings remain preserved. This memorandum supplies replacement language and scoped additions; it does not silently overwrite the historical record.\n\nThe supplied coordinator review is attributed to the coordinator, not represented as independent research or proof of original researcher access. Correction-01's remaining source, state, case-law and future-fee investigation is outside this correction's scope.\n\nDisposition: The QPRI narrative requires correction; C043 requires qualification; the supplied numerical examples can be reissued with their original assumptions. None of these outcomes establishes that the full R038 report is ready for publication.\n\n## 2. Corrected findings\n\n### 2.1 Federal QPRI exclusion — corrected narrative\n\nR038-C075 (new distinct claim) · R038-C066 (dependent comparison) · Federal income tax · Baseline October 22, 2026\n\nReplacement publication language:\n\nThe federal qualified principal residence indebtedness exclusion under IRC §108(a)(1)(E) should not be presumed available for a cancellation occurring in 2026 merely because an older debt-settlement article describes mortgage forgiveness as tax-free.\n\nThe statutory rule has two alternative timing routes: a qualifying discharge before January 1, 2026, or a discharge pursuant to an arrangement entered into and evidenced in writing before January 1, 2026. Accordingly, a discharge occurring during or after 2026 may still satisfy the timing provision through a qualifying pre-2026 written arrangement. The discharge date alone is not dispositive.\n\nThe IRS's 2025 Publication 4681 describes the end of the general exclusion period and recognizes the distinction involving earlier discharge agreements. Its publication-year framing must be read together with the controlling statutory text. Internal Revenue Service\n\nEven when the timing requirement is met, the exclusion is not automatic. The analysis must establish qualifying principal-residence acquisition indebtedness, applicable limits, the taxpayer's circumstances, and the statutory ordering rules. Section 108(a)(2)(A) gives the Title 11 bankruptcy exclusion precedence over the QPRI exclusion. The QPRI provisions also carry applicable principal-residence basis-reduction consequences under §108(h).\n\nThe Title 11 bankruptcy exclusion is separate. IRC §108(a)(1)(A) excludes qualifying cancellation-of-indebtedness income when the discharge occurs in a Title 11 case, subject to applicable tax-attribute rules. The QPRI expiration does not repeal or terminate the bankruptcy exclusion.\n\nD014 reconciliation: D014's retained pre-2026 written-arrangement transition is consistent with §108(a)(1)(E)(ii). The original R038 statement implying a universal 2025 discharge cutoff was narrower than the statute and therefore incorrect. R038-C075 expressly resolves that conflict in favor of the statutory two-route timing test. D014 should not be represented as independently reverified in this correction.\n\nFor editorial purposes, the following distinctions are essential:\n\n- Acquisition debt: Determine whether the obligation was incurred to acquire, construct or substantially improve the qualifying principal residence, including the treatment of refinancing and proceeds used for other purposes.\n- Limits and financial condition: Determine the applicable statutory exclusion cap, any required reduction tied to the residence's value and other qualifying debt, and whether bankruptcy or insolvency exclusions apply first.\n- Tax attributes and basis: Analyze §108(b) and §108(h), including potential future tax consequences.\n- State taxes and secured property: Federal exclusion does not establish state conformity, extinguish a lien, or determine foreclosure gain/loss treatment.\n\nNo particular taxpayer's eligibility follows from the date alone.\n\n### 2.2 Chapter 13 first-payment deadline — corrected R038-C043\n\nR038-C043 (replacement, same ID) · Federal bankruptcy · 11 U.S.C. §1326(a)(1)(A)–(C)\n\nReplacement precise claim:\n\nUnless the court orders otherwise, a Chapter 13 debtor must begin making the payments specified in §1326(a)(1) not later than 30 days after the earlier of filing the plan or entry of the order for relief.\n\nThe statute distinguishes three branches:\n\n| Branch | Statutory obligation | Qualification |\n| --- | --- | --- |\n| §1326(a)(1)(A) | Payments proposed by the plan to the trustee | Subject to court order and plan terms |\n| §1326(a)(1)(B) | Payments on certain personal-property leases directly to the lessor | Applies to leases of personal property addressed by the provision |\n| §1326(a)(1)(C) | Adequate-protection payments to certain purchase-money secured creditors holding interests in personal property | Amount and treatment depend on the statute, proposed plan and court orders |\n\nThe first-payment rule is not a deadline measured from plan confirmation. Payments can begin before confirmation; §1326(a)(2) separately governs the trustee's retention and distribution of payments before and after confirmation.\n\nBounded hypothetical date example: Assume a voluntary Chapter 13 petition and order for relief occur on October 22, 2026, and the plan is filed October 29, 2026. The earlier statutory trigger is October 22. Thirty calendar days after October 22 is November 21, 2026.\n\nThat is an illustration of the statutory trigger and arithmetic, not a verified client payment deadline. Court orders, governing time-computation rules, applicable local procedures, payment branch, and case-specific events must be checked. The fact that a calculated date falls on a weekend or holiday can require a separate procedural analysis.\n\nRequired editorial correction: Replace the unqualified shorthand “first plan payment generally due within 30 days” wherever it could be understood as 30 days after confirmation.\n\n## 3. Reissued original worked examples\n\nAll eight original worked-example groups are reproduced below, retaining their hypothetical inputs and stated limitations. The mathematical checks establish arithmetic consistency only.\n\n### Example 1 — California Chapter 7 median comparison\n\nClaims R038-C012, R038-C014 · Source R038-S006 · Hypothetical filing October 22, 2026\n\nAssume a California Chapter 7 filer with a household of four and six-month current monthly income (CMI) averaging $10,500 per month.\n\nPlain textMonthly CMI                         $10,500\nAnnualization factor                     12\nAnnualized CMI          $10,500 × 12 = $126,000\n\nCalifornia 4-person median          $139,071\nDifference             $139,071 − $126,000\n                                  = $13,071 belowUnder the assumed household classification and the selected July 15, 2026 DOJ median table, the hypothetical debtor is below the comparison figure.\n\nChange only CMI to $12,000 monthly:\n\nPlain textAnnualized CMI          $12,000 × 12 = $144,000\nDifference             $144,000 − $139,071\n                                   = $4,929 aboveThe second debtor proceeds to the applicable above-median means-test expense analysis; being above median is not automatically a finding of abuse.\n\nLimits: Neither result establishes actual household size, CMI exclusions, correct form treatment, eligibility, exemption protection, asset liquidation, dischargeability, or an absence of other abuse grounds. The selected California values have been checked by the coordinator; later filing-period tables and other state/county values remain unverified.\n\n### Example 2 — Chapter 7 statutory abuse threshold\n\nR038-C013 · 11 U.S.C. §707(b)(2)(A)(i) · Assumed April 2025 adjustment amounts\n\nAssume means-test disposable income after statutory deductions of $240 per month and nonpriority unsecured claims of $50,000.\n\nPlain text60-month disposable amount:\nD = $240 × 60 = $14,400\n\n25% of nonpriority unsecured claims:\n0.25 × $50,000 = $12,500\n\nLower statutory threshold:          $10,275\nUpper statutory threshold:          $17,150\n\nT = min(max($12,500, $10,275), $17,150)\n  = min($12,500, $17,150)\n  = $12,500\n\nComparison: $14,400 ≥ $12,500Under these assumptions, the numerical presumption of abuse arises, subject to the remaining requirements and exceptions of §707(b), including the special-circumstances provisions.\n\nNow change only nonpriority unsecured claims to $100,000:\n\nPlain text25% × $100,000 = $25,000\n\nT = min(max($25,000, $10,275), $17,150)\n  = min($25,000, $17,150)\n  = $17,150\n\nComparison: $14,400 < $17,150Under that alternative, this particular numerical presumption does not arise. Other abuse grounds can still be relevant.\n\nThe original example identifies the April 2025 adjusted thresholds as applicable to the October 22, 2026 baseline. This correction preserves those inputs; it does not independently recertify the adjustment notice or every expense deduction. Section 707's substantive formula and special-circumstances requirements were directly opened in this correction. uscode.house.gov\n\n### Example 3 — Chapter 7 home equity\n\nFederal exemptions · 11 U.S.C. §522(d) · Original hypothetical\n\nAssume the debtor is legally entitled to elect federal exemptions and the property and mortgage values are:\n\nPlain textHome value                            $500,000\nUnavoidable mortgage                  $400,000\nGross equity:\n$500,000 − $400,000                  = $100,000\n\nAssumed federal homestead exemption    $31,575\nEquity beyond exemption:\n$100,000 − $31,575                   = $68,425\n\nAssumed sale costs                     $40,000\nPreliminary hypothetical estate value:\n$68,425 − $40,000                    = $28,425The $28,425 is not a prediction of trustee recovery. Trustee compensation, tax, administrative expenses, liens, ownership interests, transaction costs, and other legally relevant facts may change the outcome. A state-exemption case requires a new analysis using the operative state's law and the debtor's eligibility to use it.\n\n### Example 4 — Chapter 13 liquidation floor\n\nR038-C045, R038-C046 · 11 U.S.C. §1325(a)(4), (b)\n\nAssume a correctly modeled hypothetical Chapter 7 liquidation would distribute $20,000 to general unsecured creditors after allowed liens, exemptions and administrative costs. Assume allowed general unsecured claims total $80,000.\n\nPlain textHypothetical Chapter 7 distribution    $20,000\nGeneral unsecured claims               $80,000\n\nIllustrative liquidation percentage:\n$20,000 ÷ $80,000 × 100 = 25%\n\nIllustrative informal 10% settlement:\n$80,000 × 0.10 = $8,000\n\nDifference:\n$20,000 − $8,000 = $12,000Under the assumed liquidation value, the 10% informal-settlement figure cannot substitute for the statutory best-interests-of-creditors test. Projected disposable income, priority claims, secured claims, and other confirmation requirements may require a higher or differently structured plan distribution.\n\n### Example 5 — The 910-day vehicle rule\n\nR038-C047 · 11 U.S.C. §1325(a), hanging paragraph following §1325(a)(9)\n\nAssume a vehicle was purchased for personal use 700 days before the petition, with a qualifying purchase-money security interest.\n\nPlain textPurchase-to-petition interval          700 days\nStatutory interval                     910 days\nDifference                         910 − 700\n                                     = 210 days inside\n\nLoan balance                           $30,000\nVehicle value                          $20,000\nArithmetic difference                  $10,000For a qualifying claim, the hanging paragraph can prevent bifurcation under §506 into $20,000 secured and $10,000 unsecured merely by reference to vehicle value.\n\nChange only the acquisition interval:\n\nPlain textPurchase-to-petition interval        1,000 days\nStatutory interval                     910 days\nDifference                       1,000 − 910\n                                     = 90 days outsideThe 910-day provision itself no longer supplies the bar. Purchase-money status, collateral purpose, claim validity, valuation, plan treatment and other applicable law remain material.\n\n### Example 6 — Repeat bankruptcy filing\n\nR038-C024 · 11 U.S.C. §362(c)(3)–(4)\n\nAssume one prior case was pending and dismissed six months before the new petition, and that the statutory conditions apply.\n\nPlain textQualifying prior dismissed cases:      1\nStatutory event under §362(c)(3):      30 daysSection 362(c)(3) can limit the stay, with an extension requiring timely action and the applicable showing.\n\nFor a different hypothetical:\n\nPlain textQualifying prior dismissed cases:      2\nRelevant lookback period:              1 yearSection 362(c)(4) can prevent the automatic stay from taking effect in the new case unless the court orders otherwise.\n\nThese are distinct statutory consequences, not universal results. Exceptions, timing, procedural requirements and circuit interpretations remain essential. The six-month assumption does not itself establish that all statutory conditions are satisfied.\n\n### Example 7 — Settlement versus Title 11 federal income tax\n\nR038-C066, R038-C075 · IRC §108(a), (b), (h)\n\nAssume a $20,000 unsecured obligation is settled outside bankruptcy for $8,000.\n\nPlain textOriginal debt                          $20,000\nSettlement amount                       $8,000\nArithmetic cancellation:\n$20,000 − $8,000                      = $12,000The $12,000 arithmetic cancellation is not automatically $12,000 of taxable income. The nature of the debt, whether cancellation income exists, applicable exceptions, insolvency and other §108 exclusions must be examined.\n\nIf a qualifying liability is discharged in a Title 11 case, §108(a)(1)(A) provides a separate federal exclusion, potentially accompanied by tax-attribute reduction under §108(b).\n\nThe QPRI rule is not a blanket alternative exclusion for all 2026 mortgage settlements. It requires its own acquisition-debt, principal-residence, timing, amount and ordering analysis, including the pre-2026 written-arrangement transition.\n\nState income tax consequences and foreclosure or repossession gain/loss treatment are separate.\n\n### Example 8 — Chapter 13 payment-start date\n\nR038-C043 · New bounded clarification example, not an original example repair\n\nPlain textHypothetical petition/order for relief: October 22, 2026\nHypothetical plan filing:              October 29, 2026\n\nEarlier event:                         October 22, 2026\nAdd 30 calendar days:                  November 21, 2026The calculation demonstrates the earlier-of trigger only. It is not a verified operative deadline without the governing procedural and court-order analysis.\n\n## 4. Source and reuse register\n\nAccess-date convention: The coordinator's supplied check occurred at 2026-10-23 02:06:54 UTC, equivalent to October 22, 2026 at 7:06:54 p.m. Pacific Daylight Time. This correction's live web retrieval occurred in the current session, dated October 22, 2026 Pacific. Exact per-request retrieval timestamps were not returned.\n\nAn opened status means the cited content was actually returned for examination. An attributed reuse status means the coordinator reported opening it; this does not prove original R038 researcher access.\n\n| Source ID | Title / issuer / jurisdiction | Direct URL and pinpoint | Version, effective status and access | Limits |\n| --- | --- | --- | --- | --- |\n| R038-S001 | Bankruptcy Code, Title 11; Congress; federal | [11 U.S.C. §1326](https://uscode.house.gov/us/usc/119-118/t11/s1326/?utm_source=chatgpt.com), (a)(1)(A)–(C), (a)(2) | Coordinator opened; live retrieval here returned cache error; Oct. 22, 2026 PDT | Exact statutory passages supplied by coordinator; not independently retrieved here |\n| R038-S003 | Bankruptcy Code §707; Congress; federal | [11 U.S.C. §707](https://uscode.house.gov/us/usc/119-118/t11/s707/?utm_source=chatgpt.com), (b)(1)–(3) | Opened here, Oct. 22, 2026 PDT; page states law through Pub. L. 119-120, Oct. 7, 2026 | April 2025 adjusted dollar notice not independently opened |\n| R038-S006 | Means-testing median family income; U.S. Trustee Program; federal dataset by state | [July 15, 2026 median table](https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/median_income_table.htm?utm_source=chatgpt.com), header and California row, lines 9–19; additional-person note line 67 | Attributed coordinator reuse, checked Oct. 22, 2026 PDT; applies to cases filed on/after July 15, 2026, subject to replacement | Selected California values verified by coordinator; not all states, household classifications or later periods |\n| R038-S007 | National Expense Standards; U.S. Trustee Program | [July 15, 2026 national standards](https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_expense_standards.htm?utm_source=chatgpt.com), header line 9; table lines 17–36 | Attributed coordinator reuse, Oct. 22, 2026 PDT | Selected 1–4 person figures 867/1558/1857/2176; additional-person 397; eligibility and deductions not certified |\n| R038-S008 | Out-of-pocket health care standards; U.S. Trustee Program | [July 15, 2026 health standards](https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_oop_healthcare.htm?utm_source=chatgpt.com), header line 9; lines 19–21 | Attributed coordinator reuse, Oct. 22, 2026 PDT | Selected amounts $90 under age 65 and $163 age 65-plus; actual deduction requirements remain |\n| R038-S011 | Original Chapter 13 procedural source, as referenced in historical ledger | Original direct URL and version not supplied in this correction | Historical reference only | Cannot certify content or access |\n| R038-S019 | Original §1325 support referenced by historical example | [11 U.S.C. §1325](https://uscode.house.gov/us/usc/119-118/t11/s1325/?utm_source=chatgpt.com), (a)(4), (b), hanging paragraph after (a)(9) | Live retrieval failed; Oct. 22, 2026 PDT | Statutory citation identified; actual page not read in this correction |\n| R038-S076 | Internal Revenue Code §108; Congress; federal | [26 U.S.C. §108](https://uscode.house.gov/us/usc/119-118/t26/s108/?utm_source=chatgpt.com), (a)(1)(A), (a)(1)(E)(i)–(ii), (a)(2)(A), (b), (h) | Attributed coordinator statutory reading; live retrieval here returned page-not-found; Oct. 22, 2026 PDT | Selected text attributed to coordinator, not independently opened here; current codification/version must be recertified before publication |\n| R038-S077 | Publication 4681 (2025); IRS; federal income tax | [IRS Publication 4681](https://www.irs.gov/publications/p4681?utm_source=chatgpt.com), “What's New,” “Reminders,” “Exclusions,” “Qualified Principal Residence Indebtedness,” “Reduction of Tax Attributes” | Opened here, Oct. 22, 2026 PDT; 2025-return publication | Administrative explanation, not controlling statute; subsequent legislation requires separate check |\n\nR038-S076 and R038-S077 are new correction-source identifiers, without renumbering original R038-S001 through R038-S075. If the original source register already contains those identifiers, the coordinator must resolve the collision before import; the complete original source register was not supplied here.\n\nThe IRS publication expressly discusses the end of the general QPRI exclusion and earlier discharge agreements. It is not support for removing the statutory transition. Internal Revenue Service\n\nThe coordinator's S006–S008 review closes the three identified missing-URL and selected-value gaps. Those identities should not remain described as wholly unlocated. That correction does not close household, county, local-rule, deduction, eligibility or subsequent filing-period gaps.\n\n## 5. Corrected claim/evidence register\n\nThis is the complete claim table for Correction-02, not a reconstruction of the original 74-row claim register.\n\n| Claim ID | Area | Precise corrected or retained proposition | Evidence and pinpoint | Conditions, limitations, disposition |\n| --- | --- | --- | --- | --- |\n| R038-C075 — NEW | A038-Tax | QPRI timing under §108(a)(1)(E) has alternative pre-2026 discharge and pre-2026 written-arrangement routes; a later discharge is not categorically ineligible | S076 §108(a)(1)(E)(i)–(ii); S077 “What's New” | Federal; acquisition debt, limits, ordering, basis and written-evidence requirements; new corrective claim, primary text attributed to coordinator |\n| R038-C043 — REPLACE | A038-Ch13 | Unless court orders otherwise, §1326(a)(1) payments begin no later than 30 days after earlier of plan filing or order for relief | S001 §1326(a)(1)(A)–(C), (a)(2) | Trustee, personal-property lease and adequate-protection branches; procedural time computation; not after confirmation |\n| R038-C066 — QUALIFY | A038-Tax | Arithmetic cancellation from a settlement is not automatically taxable; Title 11 exclusion is separate from QPRI | S076 §108(a)(1)(A), (E), (a)(2)(A), (b), (h); S077 “Exclusions” | Federal only; insolvency, tax attributes, debt character, state conformity and foreclosure consequences unresolved individually |\n| R038-C012 | A038-Means | Selected California four-person median is $139,071 for the identified DOJ period | S006 California row | Coordinator-verified selected value; household and period must match |\n| R038-C014 | A038-Means | Below-median comparison does not by itself guarantee Chapter 7 relief | S003 §707(b)(1)–(3); S006 | Abuse and other eligibility grounds remain |\n| R038-C013 | A038-Means | Statutory numerical presumption uses 60-month disposable amount and adjusted thresholds | S003 §707(b)(2)(A)(i), (B) | April 2025 adjusted amounts preserved from original; separate notice not reopened |\n| R038-C045 | A038-Ch13 | Plan must satisfy best-interests-of-creditors liquidation-value requirement | S019 §1325(a)(4) | Hypothetical Chapter 7 liquidation must be properly calculated |\n| R038-C046 | A038-Ch13 | Projected disposable income can independently affect required plan payments | S019 §1325(b) | Objection, income classification, applicable commitment period and statutory deductions |\n| R038-C047 | A038-Ch13 | Qualifying 910-day personal-use vehicle purchase-money claims receive special treatment | S019 hanging paragraph after §1325(a)(9) | Purchase-money character, timing and other plan requirements |\n| R038-C024 | A038-Stay | Prior dismissed cases can trigger different stay consequences under §362(c)(3)–(4) | [11 U.S.C. §362](https://uscode.house.gov/us/usc/119-118/t11/s362/?utm_source=chatgpt.com), (c)(3)–(4) | Circuit interpretation and statutory exceptions; source not reopened here |\n\nJurisdiction and date: Every row concerns federal law or federal means-testing data at the October 22, 2026 Pacific baseline. No row certifies state-law treatment or an individual's entitlement.\n\nHistorical preservation: The original 74 claims are neither accepted nor rejected wholesale. C043 and C066 retain their identifiers. C075 is a distinct new proposition, rather than a retroactive claim that the original ledger already covered the written-arrangement transition.\n\n## 6. Corrected example-to-claim mapping\n\n| Example | Claim IDs | Mathematical result | Repair status |\n| --- | --- | --- | --- |\n| California median, $10,500 CMI | C012, C014 | $126,000; $13,071 below median | Arithmetic restored; selected DOJ value attributed to coordinator |\n| California median, $12,000 CMI | C012, C014 | $144,000; $4,929 above median | Arithmetic restored; same qualifications |\n| §707(b) abuse, $50,000 claims | C013 | $14,400 versus $12,500 | Arithmetic restored; threshold-source hold |\n| §707(b) abuse, $100,000 claims | C013 | $14,400 versus $17,150 | Arithmetic restored; threshold-source hold |\n| Chapter 7 home equity | Original §522 claim reference not supplied | $100,000; $68,425; $28,425 | Arithmetic restored; exemption and liquidation assumptions not certified |\n| Chapter 13 liquidation floor | C045, C046 | 25%; $8,000; $12,000 difference | Arithmetic restored; plan modeling not certified |\n| 910-day vehicle | C047 | 210 days inside; 90 days outside | Arithmetic restored; purchase-money qualifications retained |\n| Repeat filing | C024 | 30-day event; one-year lookback | Original statutory comparison retained; case-law hold |\n| Settlement versus Title 11 | C066, C075 | $12,000 cancellation | Arithmetic restored; QPRI transition corrected |\n| First Chapter 13 payment | C043 | November 21, 2026 unadjusted date | New illustration, not an original repaired example |\n\nThe original examples are not declared legally verified merely because their numerical quantities and comparisons are consistent.\n\n## 7. Granular correction coverage table\n\n| Required seed / correction topic | Status | Findings / claims | Missing evidence and exact next action |\n| --- | --- | --- | --- |\n| QPRI general post-2025 timing | Corrected; partial primary verification | C075 | Reopen current §108 text successfully and compare subsequent amendments |\n| Pre-2026 written-arrangement transition | Corrected | C075 | Verify qualifying written agreement and statutory interpretation for any future concrete application |\n| D014 reconciliation | Answered within supplied scope | C075 | Coordinator cross-reference D014's retained text and ensure no contradictory R038 language remains |\n| Acquisition debt and refinancing | Partial | C075 | Reopen §108(h), §163(h)(3) and relevant interpretive material |\n| QPRI cap and financial-condition limitations | Partial | C075 | Verify statutory dollar limits, relevant definitions and applicable tax-year treatment |\n| Title 11 ordering and priority | Answered at statutory-rule level | C066, C075 | Reconfirm §108(a)(2)(A) from opened statutory text |\n| Tax-attribute and residence-basis consequences | Partial | C066, C075 | Verify §108(b), (h), Form 982 instructions and applicable examples |\n| State tax conformity | Unresolved | C066 | Separate state-specific conformity research; no nationwide conclusion |\n| Chapter 13 initial payment trigger | Corrected; attributed primary evidence | C043 | Reopen §1326(a)(1) directly |\n| Trustee, lease, adequate-protection branches | Corrected | C043 | Check applicable local forms/orders for operational implementation |\n| Calendar-day example and procedural computation | Partial | C043 | Apply governing Bankruptcy Rule 9006 and court order before publishing a deadline |\n| California median comparison | Answered for selected values | C012, C014 | Verify later table if filing period changes and actual household classification |\n| National expense data | Selected source values verified by coordinator | C012 related | Preserve S007; validate deductions against applicable forms |\n| Health expense data | Selected source values verified by coordinator | C012 related | Preserve S008; validate person-specific allowance and form treatment |\n| §707 numerical examples | Arithmetic answered; legal-input verification partial | C013 | Reopen applicable adjustment notice and full Form 122A instructions |\n| Federal homestead example | Arithmetic answered; legal application partial | Original §522 claim not supplied | Reconfirm adjusted exemption, domicile and exemption election |\n| Chapter 13 liquidation example | Arithmetic answered; legal application partial | C045, C046 | Reopen §1325 and confirm plan-value modeling |\n| 910-day vehicle example | Arithmetic answered; legal application partial | C047 | Reopen statutory hanging paragraph and applicable case law |\n| Repeat filing example | Partial | C024 | Review governing circuit and statutory exceptions in Correction-01 or subsequent case-law review |\n| Settlement versus bankruptcy tax comparison | Corrected; partial | C066, C075 | Complete debt-character, state-tax and tax-attribute verification |\n| Original full 74-claim ledger | Excluded from acceptance | Original IDs preserved | Coordinator must review complete original ledger; not supplied in this correction |\n| Remaining-source Correction-01 | Excluded by instruction | Separate correction | Do not merge or imply completion here |\n\n## 8. Publication holds and next editorial actions\n\nThe following are material publication holds, rather than merely optional research enhancements:\n\n1. QPRI: Do not publish a categorical statement that all post-2025 discharges are ineligible. The written-arrangement transition must appear in the operative explanation. Recertify current §108 statutory text before release.\n2. Chapter 13: Do not publish a first-payment deadline measured from confirmation. Use the earlier-of statutory trigger, distinguish payment branches, and verify local practice for any jurisdiction-specific guide.\n3. Means-test tools: Do not treat annualized income versus the median as a complete eligibility determination. Preserve period, household, expense, deduction and statutory-adjustment checks.\n4. Asset and plan calculators: Do not convert preliminary equity or liquidation arithmetic into trustee-sale predictions, plan approval, or promised creditor recoveries.\n5. Tax comparisons: Do not promise tax-free bankruptcy, taxable settlement, or QPRI eligibility universally. The federal exclusions, tax attributes, debt character and state tax rules require separate treatment.\n\nThe corrected material supports distinct publication opportunities: an annotated §108 timing decision tree; a Chapter 13 payment-trigger explainer with separate trustee/lease/adequate-protection paths; a means-test calculator with period and household validation; and a tax comparison worksheet separating cancellation arithmetic from taxable-income determination. Each remains subject to the evidence holds above.\n\n## 9. Researcher self-check\n\n| Check | Actual outcome |\n| --- | --- |\n| Directly opened IRS Publication 4681 | Yes; 2025 publication and QPRI introductory timing statements examined |\n| Directly opened §707 | Yes; substantive means-test and special-circumstances provisions returned |\n| Directly opened current §108 | No; attempted URL returned page-not-found |\n| Directly opened §1326 | No; attempted URL returned retrieval error |\n| Directly opened §1325 | No; attempted URL returned retrieval error |\n| Used coordinator's selected DOJ table verification | Yes, expressly attributed; not original access proof |\n| Preserved original claim IDs | Yes, for the identified original claims |\n| Added distinct QPRI claim | Yes, R038-C075 |\n| Restored supplied example arithmetic | Yes, with original numerical inputs |\n| Verified every legal premise underlying examples | No |\n| Independently reviewed the original 74-row ledger | No |\n| Completed Correction-01 | No; expressly outside scope |\n| Accessed private data, contacted parties, published or wrote local files | No |\n\nFinal correction disposition: R038-C075 is added; R038-C043 is replaced with a properly scoped statutory deadline statement; R038-C066 is qualified to incorporate the QPRI transition and preserve the distinct Title 11 exclusion. The original worked examples are restored in readable form. Selected DOJ source gaps are narrowed using the coordinator's attributed verification. Remaining evidence limitations and publication holds are explicit.\n\nThis is a researcher self-check, not an independent review or full R038 acceptance.\n\nEND R038 CORRECTION-02\n\n","tables":[{"headers":[],"index":0,"links":[],"row_links":[[],[],[],[]],"rows":[["Branch","Statutory obligation","Qualification"],["§1326(a)(1)(A)","Payments proposed by the plan to the trustee","Subject to court order and plan terms"],["§1326(a)(1)(B)","Payments on certain personal-property leases directly to the lessor","Applies to leases of personal property addressed by the provision"],["§1326(a)(1)(C)","Adequate-protection payments to certain purchase-money secured creditors holding interests in personal property","Amount and treatment depend on the statute, proposed plan and court orders"]]},{"headers":[],"index":1,"links":[{"href":"https://uscode.house.gov/us/usc/119-118/t11/s1326/?utm_source=chatgpt.com","text":"11 U.S.C. §1326"},{"href":"https://uscode.house.gov/us/usc/119-118/t11/s707/?utm_source=chatgpt.com","text":"11 U.S.C. §707"},{"href":"https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/median_income_table.htm?utm_source=chatgpt.com","text":"July 15, 2026 median table"},{"href":"https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_expense_standards.htm?utm_source=chatgpt.com","text":"July 15, 2026 national standards"},{"href":"https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_oop_healthcare.htm?utm_source=chatgpt.com","text":"July 15, 2026 health standards"},{"href":"https://uscode.house.gov/us/usc/119-118/t11/s1325/?utm_source=chatgpt.com","text":"11 U.S.C. §1325"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s108/?utm_source=chatgpt.com","text":"26 U.S.C. §108"},{"href":"https://www.irs.gov/publications/p4681?utm_source=chatgpt.com","text":"IRS Publication 4681"}],"row_links":[[],[{"href":"https://uscode.house.gov/us/usc/119-118/t11/s1326/?utm_source=chatgpt.com","text":"11 U.S.C. §1326"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t11/s707/?utm_source=chatgpt.com","text":"11 U.S.C. §707"}],[{"href":"https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/median_income_table.htm?utm_source=chatgpt.com","text":"July 15, 2026 median table"}],[{"href":"https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_expense_standards.htm?utm_source=chatgpt.com","text":"July 15, 2026 national standards"}],[{"href":"https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_oop_healthcare.htm?utm_source=chatgpt.com","text":"July 15, 2026 health standards"}],[],[{"href":"https://uscode.house.gov/us/usc/119-118/t11/s1325/?utm_source=chatgpt.com","text":"11 U.S.C. §1325"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s108/?utm_source=chatgpt.com","text":"26 U.S.C. §108"}],[{"href":"https://www.irs.gov/publications/p4681?utm_source=chatgpt.com","text":"IRS Publication 4681"}]],"rows":[["Source ID","Title / issuer / jurisdiction","Direct URL and pinpoint","Version, effective status and access","Limits"],["R038-S001","Bankruptcy Code, Title 11; Congress; federal","11 U.S.C. §1326, (a)(1)(A)–(C), (a)(2)","Coordinator opened; live retrieval here returned cache error; Oct. 22, 2026 PDT","Exact statutory passages supplied by coordinator; not independently retrieved here"],["R038-S003","Bankruptcy Code §707; Congress; federal","11 U.S.C. §707, (b)(1)–(3)","Opened here, Oct. 22, 2026 PDT; page states law through Pub. L. 119-120, Oct. 7, 2026","April 2025 adjusted dollar notice not independently opened"],["R038-S006","Means-testing median family income; U.S. Trustee Program; federal dataset by state","July 15, 2026 median table, header and California row, lines 9–19; additional-person note line 67","Attributed coordinator reuse, checked Oct. 22, 2026 PDT; applies to cases filed on/after July 15, 2026, subject to replacement","Selected California values verified by coordinator; not all states, household classifications or later periods"],["R038-S007","National Expense Standards; U.S. Trustee Program","July 15, 2026 national standards, header line 9; table lines 17–36","Attributed coordinator reuse, Oct. 22, 2026 PDT","Selected 1–4 person figures 867/1558/1857/2176; additional-person 397; eligibility and deductions not certified"],["R038-S008","Out-of-pocket health care standards; U.S. Trustee Program","July 15, 2026 health standards, header line 9; lines 19–21","Attributed coordinator reuse, Oct. 22, 2026 PDT","Selected amounts $90 under age 65 and $163 age 65-plus; actual deduction requirements remain"],["R038-S011","Original Chapter 13 procedural source, as referenced in historical ledger","Original direct URL and version not supplied in this correction","Historical reference only","Cannot certify content or access"],["R038-S019","Original §1325 support referenced by historical example","11 U.S.C. §1325, (a)(4), (b), hanging paragraph after (a)(9)","Live retrieval failed; Oct. 22, 2026 PDT","Statutory citation identified; actual page not read in this correction"],["R038-S076","Internal Revenue Code §108; Congress; federal","26 U.S.C. §108, (a)(1)(A), (a)(1)(E)(i)–(ii), (a)(2)(A), (b), (h)","Attributed coordinator statutory reading; live retrieval here returned page-not-found; Oct. 22, 2026 PDT","Selected text attributed to coordinator, not independently opened here; current codification/version must be recertified before publication"],["R038-S077","Publication 4681 (2025); IRS; federal income tax","IRS Publication 4681, “What's New,” “Reminders,” “Exclusions,” “Qualified Principal Residence Indebtedness,” “Reduction of Tax Attributes”","Opened here, Oct. 22, 2026 PDT; 2025-return publication","Administrative explanation, not controlling statute; subsequent legislation requires separate check"]]},{"headers":[],"index":2,"links":[{"href":"https://uscode.house.gov/us/usc/119-118/t11/s362/?utm_source=chatgpt.com","text":"11 U.S.C. §362"}],"row_links":[[],[],[],[],[],[],[],[],[],[],[{"href":"https://uscode.house.gov/us/usc/119-118/t11/s362/?utm_source=chatgpt.com","text":"11 U.S.C. §362"}]],"rows":[["Claim ID","Area","Precise corrected or retained proposition","Evidence and pinpoint","Conditions, limitations, disposition"],["R038-C075 — NEW","A038-Tax","QPRI timing under §108(a)(1)(E) has alternative pre-2026 discharge and pre-2026 written-arrangement routes; a later discharge is not categorically ineligible","S076 §108(a)(1)(E)(i)–(ii); S077 “What's New”","Federal; acquisition debt, limits, ordering, basis and written-evidence requirements; new corrective claim, primary text attributed to coordinator"],["R038-C043 — REPLACE","A038-Ch13","Unless court orders otherwise, §1326(a)(1) payments begin no later than 30 days after earlier of plan filing or order for relief","S001 §1326(a)(1)(A)–(C), (a)(2)","Trustee, personal-property lease and adequate-protection branches; procedural time computation; not after confirmation"],["R038-C066 — QUALIFY","A038-Tax","Arithmetic cancellation from a settlement is not automatically taxable; Title 11 exclusion is separate from QPRI","S076 §108(a)(1)(A), (E), (a)(2)(A), (b), (h); S077 “Exclusions”","Federal only; insolvency, tax attributes, debt character, state conformity and foreclosure consequences unresolved individually"],["R038-C012","A038-Means","Selected California four-person median is $139,071 for the identified DOJ period","S006 California row","Coordinator-verified selected value; household and period must match"],["R038-C014","A038-Means","Below-median comparison does not by itself guarantee Chapter 7 relief","S003 §707(b)(1)–(3); S006","Abuse and other eligibility grounds remain"],["R038-C013","A038-Means","Statutory numerical presumption uses 60-month disposable amount and adjusted thresholds","S003 §707(b)(2)(A)(i), (B)","April 2025 adjusted amounts preserved from original; separate notice not reopened"],["R038-C045","A038-Ch13","Plan must satisfy best-interests-of-creditors liquidation-value requirement","S019 §1325(a)(4)","Hypothetical Chapter 7 liquidation must be properly calculated"],["R038-C046","A038-Ch13","Projected disposable income can independently affect required plan payments","S019 §1325(b)","Objection, income classification, applicable commitment period and statutory deductions"],["R038-C047","A038-Ch13","Qualifying 910-day personal-use vehicle purchase-money claims receive special treatment","S019 hanging paragraph after §1325(a)(9)","Purchase-money character, timing and other plan requirements"],["R038-C024","A038-Stay","Prior dismissed cases can trigger different stay consequences under §362(c)(3)–(4)","11 U.S.C. §362, (c)(3)–(4)","Circuit interpretation and statutory exceptions; source not reopened here"]]},{"headers":[],"index":3,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Example","Claim IDs","Mathematical result","Repair status"],["California median, $10,500 CMI","C012, C014","$126,000; $13,071 below median","Arithmetic restored; selected DOJ value attributed to coordinator"],["California median, $12,000 CMI","C012, C014","$144,000; $4,929 above median","Arithmetic restored; same qualifications"],["§707(b) abuse, $50,000 claims","C013","$14,400 versus $12,500","Arithmetic restored; threshold-source hold"],["§707(b) abuse, $100,000 claims","C013","$14,400 versus $17,150","Arithmetic restored; threshold-source hold"],["Chapter 7 home equity","Original §522 claim reference not supplied","$100,000; $68,425; $28,425","Arithmetic restored; exemption and liquidation assumptions not certified"],["Chapter 13 liquidation floor","C045, C046","25%; $8,000; $12,000 difference","Arithmetic restored; plan modeling not certified"],["910-day vehicle","C047","210 days inside; 90 days outside","Arithmetic restored; purchase-money qualifications retained"],["Repeat filing","C024","30-day event; one-year lookback","Original statutory comparison retained; case-law hold"],["Settlement versus Title 11","C066, C075","$12,000 cancellation","Arithmetic restored; QPRI transition corrected"],["First Chapter 13 payment","C043","November 21, 2026 unadjusted date","New illustration, not an original repaired example"]]},{"headers":[],"index":4,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Required seed / correction topic","Status","Findings / claims","Missing evidence and exact next action"],["QPRI general post-2025 timing","Corrected; partial primary verification","C075","Reopen current §108 text successfully and compare subsequent amendments"],["Pre-2026 written-arrangement transition","Corrected","C075","Verify qualifying written agreement and statutory interpretation for any future concrete application"],["D014 reconciliation","Answered within supplied scope","C075","Coordinator cross-reference D014's retained text and ensure no contradictory R038 language remains"],["Acquisition debt and refinancing","Partial","C075","Reopen §108(h), §163(h)(3) and relevant interpretive material"],["QPRI cap and financial-condition limitations","Partial","C075","Verify statutory dollar limits, relevant definitions and applicable tax-year treatment"],["Title 11 ordering and priority","Answered at statutory-rule level","C066, C075","Reconfirm §108(a)(2)(A) from opened statutory text"],["Tax-attribute and residence-basis consequences","Partial","C066, C075","Verify §108(b), (h), Form 982 instructions and applicable examples"],["State tax conformity","Unresolved","C066","Separate state-specific conformity research; no nationwide conclusion"],["Chapter 13 initial payment trigger","Corrected; attributed primary evidence","C043","Reopen §1326(a)(1) directly"],["Trustee, lease, adequate-protection branches","Corrected","C043","Check applicable local forms/orders for operational implementation"],["Calendar-day example and procedural computation","Partial","C043","Apply governing Bankruptcy Rule 9006 and court order before publishing a deadline"],["California median comparison","Answered for selected values","C012, C014","Verify later table if filing period changes and actual household classification"],["National expense data","Selected source values verified by coordinator","C012 related","Preserve S007; validate deductions against applicable forms"],["Health expense data","Selected source values verified by coordinator","C012 related","Preserve S008; validate person-specific allowance and form treatment"],["§707 numerical examples","Arithmetic answered; legal-input verification partial","C013","Reopen applicable adjustment notice and full Form 122A instructions"],["Federal homestead example","Arithmetic answered; legal application partial","Original §522 claim not supplied","Reconfirm adjusted exemption, domicile and exemption election"],["Chapter 13 liquidation example","Arithmetic answered; legal application partial","C045, C046","Reopen §1325 and confirm plan-value modeling"],["910-day vehicle example","Arithmetic answered; legal application partial","C047","Reopen statutory hanging paragraph and applicable case law"],["Repeat filing example","Partial","C024","Review governing circuit and statutory exceptions in Correction-01 or subsequent case-law review"],["Settlement versus bankruptcy tax comparison","Corrected; partial","C066, C075","Complete debt-character, state-tax and tax-attribute verification"],["Original full 74-claim ledger","Excluded from acceptance","Original IDs preserved","Coordinator must review complete original ledger; not supplied in this correction"],["Remaining-source Correction-01","Excluded by instruction","Separate correction","Do not merge or imply completion here"]]},{"headers":[],"index":5,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Check","Actual outcome"],["Directly opened IRS Publication 4681","Yes; 2025 publication and QPRI introductory timing statements examined"],["Directly opened §707","Yes; substantive means-test and special-circumstances provisions returned"],["Directly opened current §108","No; attempted URL returned page-not-found"],["Directly opened §1326","No; attempted URL returned retrieval error"],["Directly opened §1325","No; attempted URL returned retrieval error"],["Used coordinator's selected DOJ table verification","Yes, expressly attributed; not original access proof"],["Preserved original claim IDs","Yes, for the identified original claims"],["Added distinct QPRI claim","Yes, R038-C075"],["Restored supplied example arithmetic","Yes, with original numerical inputs"],["Verified every legal premise underlying examples","No"],["Independently reviewed the original 74-row ledger","No"],["Completed Correction-01","No; expressly outside scope"],["Accessed private data, contacted parties, published or wrote local files","No"]]}],"claims":[{"claim_id":"R038-C075","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C075 — NEW","Area":"A038-Tax","Precise corrected or retained proposition":"QPRI timing under §108(a)(1)(E) has alternative pre-2026 discharge and pre-2026 written-arrangement routes; a later discharge is not categorically ineligible","Evidence and pinpoint":"S076 §108(a)(1)(E)(i)–(ii); S077 “What's New”","Conditions, limitations, disposition":"Federal; acquisition debt, limits, ordering, basis and written-evidence requirements; new corrective claim, primary text attributed to coordinator"},"coordinator_verification_status":"selected_correction_supported_with_remaining_application_held","visible_id_cell":"R038-C075 — NEW","id_normalization":"QualifierremovedfromderivedID; originalvisiblecell unchanged.","scoped_source_aliases":["R038-S076","R038-S077"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00","coordinator_qualified_wording":"Use correction-03 QPRI replacement; the unsupported residence-value/FMV implication in C02 is withdrawn."},{"claim_id":"R038-C043","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C043 — REPLACE","Area":"A038-Ch13","Precise corrected or retained proposition":"Unless court orders otherwise, §1326(a)(1) payments begin no later than 30 days after earlier of plan filing or order for relief","Evidence and pinpoint":"S001 §1326(a)(1)(A)–(C), (a)(2)","Conditions, limitations, disposition":"Trustee, personal-property lease and adequate-protection branches; procedural time computation; not after confirmation"},"coordinator_verification_status":"selected_correction_supported_with_remaining_application_held","visible_id_cell":"R038-C043 — REPLACE","id_normalization":"QualifierremovedfromderivedID; originalvisiblecell unchanged.","scoped_source_aliases":["R038-S001"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C066","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C066 — QUALIFY","Area":"A038-Tax","Precise corrected or retained proposition":"Arithmetic cancellation from a settlement is not automatically taxable; Title 11 exclusion is separate from QPRI","Evidence and pinpoint":"S076 §108(a)(1)(A), (E), (a)(2)(A), (b), (h); S077 “Exclusions”","Conditions, limitations, disposition":"Federal only; insolvency, tax attributes, debt character, state conformity and foreclosure consequences unresolved individually"},"coordinator_verification_status":"selected_correction_supported_with_remaining_application_held","visible_id_cell":"R038-C066 — QUALIFY","id_normalization":"QualifierremovedfromderivedID; originalvisiblecell unchanged.","scoped_source_aliases":["R038-S076","R038-S077"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C012","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C012","Area":"A038-Means","Precise corrected or retained proposition":"Selected California four-person median is $139,071 for the identified DOJ period","Evidence and pinpoint":"S006 California row","Conditions, limitations, disposition":"Coordinator-verified selected value; household and period must match"},"coordinator_verification_status":"selected_correction_supported_with_remaining_application_held","scoped_source_aliases":["R038-S006"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C014","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C014","Area":"A038-Means","Precise corrected or retained proposition":"Below-median comparison does not by itself guarantee Chapter 7 relief","Evidence and pinpoint":"S003 §707(b)(1)–(3); S006","Conditions, limitations, disposition":"Abuse and other eligibility grounds remain"},"coordinator_verification_status":"selected_correction_supported_with_remaining_application_held","scoped_source_aliases":["R038-R2-S003","R038-S006"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C013","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C013","Area":"A038-Means","Precise corrected or retained proposition":"Statutory numerical presumption uses 60-month disposable amount and adjusted thresholds","Evidence and pinpoint":"S003 §707(b)(2)(A)(i), (B)","Conditions, limitations, disposition":"April 2025 adjusted amounts preserved from original; separate notice not reopened"},"coordinator_verification_status":"selected_correction_supported_with_remaining_application_held","scoped_source_aliases":["R038-R2-S003"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C046","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C045","Area":"A038-Ch13","Precise corrected or retained proposition":"Plan must satisfy best-interests-of-creditors liquidation-value requirement","Evidence and pinpoint":"S019 §1325(a)(4)","Conditions, limitations, disposition":"Hypothetical Chapter 7 liquidation must be properly calculated"},"coordinator_verification_status":"metadata_repair_checked_consequential_source_or_circuit_application_held","historical_researcher_claim_id":"R038-C045","id_normalization":"Correction-03 restores original meanings; C02 liquidation row resolves to originalC046, C02 disposable-income row gets newR3-C001. Raw unchanged.","scoped_source_aliases":["R038-R2-S019"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-R3-C001","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C046","Area":"A038-Ch13","Precise corrected or retained proposition":"Projected disposable income can independently affect required plan payments","Evidence and pinpoint":"S019 §1325(b)","Conditions, limitations, disposition":"Objection, income classification, applicable commitment period and statutory deductions"},"coordinator_verification_status":"metadata_repair_checked_consequential_source_or_circuit_application_held","coordinator_check_evidence":"[internal evidence reference]","historical_researcher_claim_id":"R038-C046","id_normalization":"Correction-03 restores original meanings; C02 liquidation row resolves to originalC046, C02 disposable-income row gets newR3-C001. Raw unchanged.","scoped_source_aliases":["R038-R2-S019"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C047","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C047","Area":"A038-Ch13","Precise corrected or retained proposition":"Qualifying 910-day personal-use vehicle purchase-money claims receive special treatment","Evidence and pinpoint":"S019 hanging paragraph after §1325(a)(9)","Conditions, limitations, disposition":"Purchase-money character, timing and other plan requirements"},"coordinator_verification_status":"metadata_repair_checked_consequential_source_or_circuit_application_held","scoped_source_aliases":["R038-R2-S019"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"claim_id":"R038-C024","area_numbers":[38],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R038-C024","Area":"A038-Stay","Precise corrected or retained proposition":"Prior dismissed cases can trigger different stay consequences under §362(c)(3)–(4)","Evidence and pinpoint":"11 U.S.C. §362, (c)(3)–(4)","Conditions, limitations, disposition":"Circuit interpretation and statutory exceptions; source not reopened here"},"coordinator_verification_status":"metadata_repair_checked_consequential_source_or_circuit_application_held","scoped_source_aliases":["R038-R3-S001"],"coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00","source_join_note":"Correction03 held §362 source reference; not evidence of opening in correction02."}],"sources":[{"source_id":"R038-S001","urls":["https://uscode.house.gov/us/usc/119-118/t11/s1326/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S001","Title / issuer / jurisdiction":"Bankruptcy Code, Title 11; Congress; federal","Direct URL and pinpoint":"11 U.S.C. §1326, (a)(1)(A)–(C), (a)(2)","Version, effective status and access":"Coordinator opened; live retrieval here returned cache error; Oct. 22, 2026 PDT","Limits":"Exact statutory passages supplied by coordinator; not independently retrieved here"},"coordinator_verification_status":"selected_coordinator_evidence_checked_or_reused_remaining_application_held","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-R2-S003","urls":["https://uscode.house.gov/us/usc/119-118/t11/s707/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S003","Title / issuer / jurisdiction":"Bankruptcy Code §707; Congress; federal","Direct URL and pinpoint":"11 U.S.C. §707, (b)(1)–(3)","Version, effective status and access":"Opened here, Oct. 22, 2026 PDT; page states law through Pub. L. 119-120, Oct. 7, 2026","Limits":"April 2025 adjusted dollar notice not independently opened"},"coordinator_verification_status":"selected_coordinator_evidence_checked_or_reused_remaining_application_held","coordinator_check_evidence":"[internal evidence reference]","historical_researcher_source_id":"R038-S003","id_normalization":"Explicit correction-03 alias; original raw cell and original source identity preserved.","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-S006","urls":["https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/median_income_table.htm?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S006","Title / issuer / jurisdiction":"Means-testing median family income; U.S. Trustee Program; federal dataset by state","Direct URL and pinpoint":"July 15, 2026 median table, header and California row, lines 9–19; additional-person note line 67","Version, effective status and access":"Attributed coordinator reuse, checked Oct. 22, 2026 PDT; applies to cases filed on/after July 15, 2026, subject to replacement","Limits":"Selected California values verified by coordinator; not all states, household classifications or later periods"},"coordinator_verification_status":"selected_coordinator_evidence_checked_or_reused_remaining_application_held","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-S007","urls":["https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_expense_standards.htm?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S007","Title / issuer / jurisdiction":"National Expense Standards; U.S. Trustee Program","Direct URL and pinpoint":"July 15, 2026 national standards, header line 9; table lines 17–36","Version, effective status and access":"Attributed coordinator reuse, Oct. 22, 2026 PDT","Limits":"Selected 1–4 person figures 867/1558/1857/2176; additional-person 397; eligibility and deductions not certified"},"coordinator_verification_status":"selected_coordinator_evidence_checked_or_reused_remaining_application_held","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-S008","urls":["https://www.justice.gov/ust/eo/bapcpa/20260715/bci_data/national_oop_healthcare.htm?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S008","Title / issuer / jurisdiction":"Out-of-pocket health care standards; U.S. Trustee Program","Direct URL and pinpoint":"July 15, 2026 health standards, header line 9; lines 19–21","Version, effective status and access":"Attributed coordinator reuse, Oct. 22, 2026 PDT","Limits":"Selected amounts $90 under age 65 and $163 age 65-plus; actual deduction requirements remain"},"coordinator_verification_status":"selected_coordinator_evidence_checked_or_reused_remaining_application_held","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-S011","urls":[],"researcher_record":{"Source ID":"R038-S011","Title / issuer / jurisdiction":"Original Chapter 13 procedural source, as referenced in historical ledger","Direct URL and pinpoint":"Original direct URL and version not supplied in this correction","Version, effective status and access":"Historical reference only","Limits":"Cannot certify content or access"},"coordinator_verification_status":"identity_restored_original_access_retained_current_paraphrase_held","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-R2-S019","urls":["https://uscode.house.gov/us/usc/119-118/t11/s1325/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S019","Title / issuer / jurisdiction":"Original §1325 support referenced by historical example","Direct URL and pinpoint":"11 U.S.C. §1325, (a)(4), (b), hanging paragraph after (a)(9)","Version, effective status and access":"Live retrieval failed; Oct. 22, 2026 PDT","Limits":"Statutory citation identified; actual page not read in this correction"},"coordinator_verification_status":"scoped_alias_repaired_source_access_held","coordinator_check_evidence":"[internal evidence reference]","historical_researcher_source_id":"R038-S019","id_normalization":"Explicit correction-03 alias; original raw cell and original source identity preserved.","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-S076","urls":["https://uscode.house.gov/us/usc/119-118/t26/s108/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S076","Title / issuer / jurisdiction":"Internal Revenue Code §108; Congress; federal","Direct URL and pinpoint":"26 U.S.C. §108, (a)(1)(A), (a)(1)(E)(i)–(ii), (a)(2)(A), (b), (h)","Version, effective status and access":"Attributed coordinator statutory reading; live retrieval here returned page-not-found; Oct. 22, 2026 PDT","Limits":"Selected text attributed to coordinator, not independently opened here; current codification/version must be recertified before publication"},"coordinator_verification_status":"selected_coordinator_evidence_checked_or_reused_remaining_application_held","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"},{"source_id":"R038-S077","urls":["https://www.irs.gov/publications/p4681?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R038-S077","Title / issuer / jurisdiction":"Publication 4681 (2025); IRS; federal income tax","Direct URL and pinpoint":"IRS Publication 4681, “What's New,” “Reminders,” “Exclusions,” “Qualified Principal Residence Indebtedness,” “Reduction of Tax Attributes”","Version, effective status and access":"Opened here, Oct. 22, 2026 PDT; 2025-return publication","Limits":"Administrative explanation, not controlling statute; subsequent legislation requires separate check"},"coordinator_verification_status":"researcher_opening_attributed_coordinator_full_publication_not_verified","coordinator_check_evidence":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T02:42:54.509443+00:00"}],"coverage":[{"topic":"QPRI general post-2025 timing","researcher_record":{"Required seed / correction topic":"QPRI general post-2025 timing","Status":"Corrected; partial primary verification","Findings / claims":"C075","Missing evidence and exact next action":"Reopen current §108 text successfully and compare subsequent amendments"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Pre-2026 written-arrangement transition","researcher_record":{"Required seed / correction topic":"Pre-2026 written-arrangement transition","Status":"Corrected","Findings / claims":"C075","Missing evidence and exact next action":"Verify qualifying written agreement and statutory interpretation for any future concrete application"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"D014 reconciliation","researcher_record":{"Required seed / correction topic":"D014 reconciliation","Status":"Answered within supplied scope","Findings / claims":"C075","Missing evidence and exact next action":"Coordinator cross-reference D014's retained text and ensure no contradictory R038 language remains"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Acquisition debt and refinancing","researcher_record":{"Required seed / correction topic":"Acquisition debt and refinancing","Status":"Partial","Findings / claims":"C075","Missing evidence and exact next action":"Reopen §108(h), §163(h)(3) and relevant interpretive material"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"QPRI cap and financial-condition limitations","researcher_record":{"Required seed / correction topic":"QPRI cap and financial-condition limitations","Status":"Partial","Findings / claims":"C075","Missing evidence and exact next action":"Verify statutory dollar limits, relevant definitions and applicable tax-year treatment"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Title 11 ordering and priority","researcher_record":{"Required seed / correction topic":"Title 11 ordering and priority","Status":"Answered at statutory-rule level","Findings / claims":"C066, C075","Missing evidence and exact next action":"Reconfirm §108(a)(2)(A) from opened statutory text"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Tax-attribute and residence-basis consequences","researcher_record":{"Required seed / correction topic":"Tax-attribute and residence-basis consequences","Status":"Partial","Findings / claims":"C066, C075","Missing evidence and exact next action":"Verify §108(b), (h), Form 982 instructions and applicable examples"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"State tax conformity","researcher_record":{"Required seed / correction topic":"State tax conformity","Status":"Unresolved","Findings / claims":"C066","Missing evidence and exact next action":"Separate state-specific conformity research; no nationwide conclusion"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Chapter 13 initial payment trigger","researcher_record":{"Required seed / correction topic":"Chapter 13 initial payment trigger","Status":"Corrected; attributed primary evidence","Findings / claims":"C043","Missing evidence and exact next action":"Reopen §1326(a)(1) directly"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Trustee, lease, adequate-protection branches","researcher_record":{"Required seed / correction topic":"Trustee, lease, adequate-protection branches","Status":"Corrected","Findings / claims":"C043","Missing evidence and exact next action":"Check applicable local forms/orders for operational implementation"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Calendar-day example and procedural computation","researcher_record":{"Required seed / correction topic":"Calendar-day example and procedural computation","Status":"Partial","Findings / claims":"C043","Missing evidence and exact next action":"Apply governing Bankruptcy Rule 9006 and court order before publishing a deadline"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"California median comparison","researcher_record":{"Required seed / correction topic":"California median comparison","Status":"Answered for selected values","Findings / claims":"C012, C014","Missing evidence and exact next action":"Verify later table if filing period changes and actual household classification"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"National expense data","researcher_record":{"Required seed / correction topic":"National expense data","Status":"Selected source values verified by coordinator","Findings / claims":"C012 related","Missing evidence and exact next action":"Preserve S007; validate deductions against applicable forms"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Health expense data","researcher_record":{"Required seed / correction topic":"Health expense data","Status":"Selected source values verified by coordinator","Findings / claims":"C012 related","Missing evidence and exact next action":"Preserve S008; validate person-specific allowance and form treatment"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"§707 numerical examples","researcher_record":{"Required seed / correction topic":"§707 numerical examples","Status":"Arithmetic answered; legal-input verification partial","Findings / claims":"C013","Missing evidence and exact next action":"Reopen applicable adjustment notice and full Form 122A instructions"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Federal homestead example","researcher_record":{"Required seed / correction topic":"Federal homestead example","Status":"Arithmetic answered; legal application partial","Findings / claims":"Original §522 claim not supplied","Missing evidence and exact next action":"Reconfirm adjusted exemption, domicile and exemption election"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Chapter 13 liquidation example","researcher_record":{"Required seed / correction topic":"Chapter 13 liquidation example","Status":"Arithmetic answered; legal application partial","Findings / claims":"C045, C046","Missing evidence and exact next action":"Reopen §1325 and confirm plan-value modeling"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"910-day vehicle example","researcher_record":{"Required seed / correction topic":"910-day vehicle example","Status":"Arithmetic answered; legal application partial","Findings / claims":"C047","Missing evidence and exact next action":"Reopen statutory hanging paragraph and applicable case law"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Repeat filing example","researcher_record":{"Required seed / correction topic":"Repeat filing example","Status":"Partial","Findings / claims":"C024","Missing evidence and exact next action":"Review governing circuit and statutory exceptions in Correction-01 or subsequent case-law review"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Settlement versus bankruptcy tax comparison","researcher_record":{"Required seed / correction topic":"Settlement versus bankruptcy tax comparison","Status":"Corrected; partial","Findings / claims":"C066, C075","Missing evidence and exact next action":"Complete debt-character, state-tax and tax-attribute verification"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Original full 74-claim ledger","researcher_record":{"Required seed / correction topic":"Original full 74-claim ledger","Status":"Excluded from acceptance","Findings / claims":"Original IDs preserved","Missing evidence and exact next action":"Coordinator must review complete original ledger; not supplied in this correction"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Remaining-source Correction-01","researcher_record":{"Required seed / correction topic":"Remaining-source Correction-01","Status":"Excluded by instruction","Findings / claims":"Separate correction","Missing evidence and exact next action":"Do not merge or imply completion here"},"coordinator_acceptance":"not_yet_reviewed"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}