(a) On request of a party in interest at any time within 180 days 
after the date of the entry of an order of confirmation under section 
1325 of this title, and after notice and a hearing, the court may revoke 
such order if such order was procured by fraud.
    (b) If the court revokes an order of confirmation under subsection 
(a) of this section, the court shall dispose of the case under section 
1307 of this title, unless, within the time fixed by the court, the 
debtor proposes and the court confirms a modification of the plan under 
section 1329 of this title.

(Pub. L. 95-598, Nov. 6, 1978, 92 Stat. 2651.)


                      Historical and Revision Notes

                         legislative statements

    Section 1331 of the House bill and Senate amendment is deleted in 
the House amendment.
    Special tax provision: Section 1331 of title 11 of the House bill 
and the comparable provisions in sections 1322 and 1327(d) of the Senate 
amendment, pertaining to assessment and collection of taxes in wage 
earner plans, are deleted, and the governing rule is placed in section 
505(c) of the House amendment. The provisions of both bills allowing 
assessment and collection of taxes after confirmation of the wage-earner 
plan are modified to allow assessment and collection after the court 
fixes the fact and amount of a tax liability, including administrative 
period taxes, regardless of whether this occurs before or after 
confirmation of the plan. The provision of the House bill limiting the 
collection of taxes to those assessed before one year after the filing 
of the petition is eliminated, thereby leaving the period of limitations 
on assessment of these nondischargeable tax liabilities the usual period 
provided by the Internal Revenue Code [Title 26].


                        senate report no. 95-989

    The court may revoke an order of confirmation procured by fraud, 
after notice and hearing, on application of a party in interest filed 
within 180 days after the entry of the order. Thereafter, unless a 
modified plan is confirmed, the court is to convert or dismiss the 
chapter 13 case as provided in section 1307.

                  Section Referred to in Other Sections

    This section is referred to in section 1307 of this title.