A. Service. A filing party must serve a paper copy of any filed document on every party in interest who is entitled to service or notice, but who is not a participant in the Case Management / Electronic Case Files (“CM/ECF”) System. A party who is a CM/ECF participant is served electronically. After a document is electronically filed, the CM/ECF System will generate a notice of electronic filing on the filing party and any other party who is a CM/ECF participant who requested electronic notice in the case. If the recipient is a CM/ECF participant, the notice is the equivalent of service of the document by first class mail, postage prepaid.
B. Certificate of Service. When a party files a document or must serve or provide notice of an order, the filing party must file a certificate of service stating how service or notice was accomplished. Sample language is in Appendix B.
C. Notice to the United States. All notices that must be served on the United States by statute or rule must, in addition to any other requirements stated therein, clearly designate, when known, the department, agency, or instrumentality of the United States through which the debtor became indebted. The notice must also be served on the United States Attorney’s office located in the same city where the petition was filed.
D. Notice to the Nebraska Department of Revenue. In all Chapter 11 cases, notices under Fed. R. Bankr. P. 2002(a), (b), and (f) must be served on the Nebraska Department of Revenue.
E. Notice of Operating Reports to Taxing Authorities. A debtor-in-possession or a trustee operating a business must timely submit to the Area Director of the Internal Revenue Service and to the Nebraska Department of Revenue, a copy of each report the debtor or trustee submitted to the United States Trustee.
F. Termination of Notices. When an attorney’s involvement in the case is completed, the attorney may stop receiving notices by filing the event “Withdraw as Attorney”. In so filing the attorney certifies the attorney has no controversy before the court in the case and the client consents to the withdrawal. Attorneys for a debtor, plaintiff, or defendant may not withdraw under this Local Rule but must file a motion to withdraw.