Oh right, the IRS debt is priority, not unsecured (or maybe both - look at the proof of claim). But something you said cannot be true - I am pretty sure that the trustee must pay the money into the plan. How would the trustee pay the unsecured debts otherwise - sign the check over to them? I think what you mean is that the tax refund would be on top of the secured and priority debts under the plan. Also, very important - rule #1 is to look at the plan. Does it say what happens to tax-refunds? That would be controlling. I don't think the pre/post 2005 issue changes this situation.

