11 U.S.C. § 1305 — Filing and allowance of postpetition claims

(a) An entity holding a claim against the debtor may file a proof of claim for (1) taxes that become payable to a government unit while the case is pending, or (2) a consumer debt that arises after the order for relief under this chapter and concerns property or services necessary for the debtor’s performance under the plan. (b) Unless subsection (c) applies, a claim filed under subsection (a) is allowed or disallowed under section 502, determined as of the date it arose. It is allowed under section 502(a), (b), or (c), or disallowed under section 502(d) or (e), in the same way as if it had arisen before the petition was filed. (c) A claim under subsection (a)(2) must be disallowed if the claimant knew or should have known that it was practicable to obtain the trustee’s prior approval for the debtor to incur the obligation and that approval was not obtained.