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If the IRS is listed as a creditor in their bankruptcy, the IRS will receive electronic notice about their case from the U.S. Bankruptcy Courts. If a debtor fails to complete the plan payments, the court may still grant a "hardship" discharge.REVIEW OF ATTORNEY AND BANKRUPTCY PETITION PREPARER. Does the certificate of service attached to the Plan state the method of service for any creditor served pursuant to Fed. The Certificate of Final Payment tells the Court that the debtor has completed all the necessary payments under the plan. For information on Chapter 13 generally, see this site. Certification Regarding Service Of Amended Chapter 13 Plan Form. This is a Pennsylvania form and can be use in USBC Middle Federal. A chapter 13 plan modification is a modification of your current bankruptcy plan. Does the Chapter 13 Plan and Motions (Part 7) contain a motion to avoid, modify or reclassify a lien in whole or in part?