A.     State and Federal Tax Returns.

1.         Unless otherwise ordered by the court, the debtor should not file with the court federal and state income tax returns or a transcript of the return for the most recent tax year ending immediately before the commencement of the case and for which a tax return was filed.

2.         The debtor must submit original fiduciary returns (Form 1041), whether filed routinely or late, to the Internal Revenue Service, Centralized Insolvency Operation.

3.         The debtor must submit delinquent federal tax returns by electronically filing them with the Internal Revenue Service, or if mailed, to the applicable IRS Submission Processing Center as stated in the instruction booklet for the specific tax return being filed, unless a representative of the Area Director specifically advises otherwise. The debtor must submit delinquent original Nebraska tax returns to the Nebraska Department of Revenue unless a representative of the State Tax Commissioner specifically advises otherwise.

4.         When a tax return is filed electronically, the taxpayer must, in writing, advise the agency the tax return has been filed electronically and provide a copy of the document.

5.         If, on the petition date, the debtor did not timely file a tax return which was due pre-petition, the debtor must file the delinquent returns within 30 days of the petition date unless the court grants an extension.

6.         Except as provided in this Local Rule for Forms 1041, the debtor must submit all non-delinquent original federal tax returns to the Internal Revenue Service unless a representative of the Area Director specifically advises otherwise.

            B.    Request for Copy of the Debtor’s Tax Information.

1.         To obtain tax information required under 11 U.S.C. § 521(f), an entity must file a request for copy of debtor’s tax information and serve it on the debtor.

2.         After the debtor files the tax documents with the court, to obtain the tax information, the entity must file a motion for access to tax information which must: (a) identify the movant’s status in the case, so the court can ascertain whether the movant may access the requested tax information; (b) describe the specific tax information sought; (c) state why the movant cannot obtain the information from any other source; and (d) demonstrate the movant needs the tax information. This motion is limited to the debtor, the debtor’s attorney, if any, the trustee, and the United States Trustee.

3.         If the movant is granted access to tax information, the clerk will send the movant a paper copy of the tax information and note the transmission on the docket. The movant is not permitted to disseminate the information to anyone other than to the movant’s attorney. The court may impose sanctions if the tax information is improperly used, disclosed, or disseminated.