The court granted the U.S. Trustee's motion to dismiss pursuant to 11 U.S.C. section 707(b) because the Debtor's case constituted substantial abuse. The court considered that the Debtor could pay more than 28% of his scheduled unsecured debt over a thirty-six month plan, the filing was not due to some unforeseen tragedy, the Debtor and his wife incurred consumer obligations far beyond their ability to pay and their household expenditures were excessive, and that the Debtor materially understated his wife's income, albeit unintentionally.