Chapter:
Part I. Commencement of the Case
- Government Entities. The mailing matrix must include the Internal Revenue Service and the Nebraska Department of Revenue at the addresses in Appendix A, and the county attorney and county treasurer for the county in which the debtor resides.
- Tax Liabilities. A scheduled tax obligation must state the date the tax obligation was incurred or assessed and the type of tax (e.g., personal income tax – Form 1040; payroll tax – Forms 940 and 941; 100% penalty).