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RULE 4002-1. DEBTOR - DUTIES

Chapter: 
PART IV. THE DEBTOR - DUTIES AND BENEFITS

A.      State and Federal Tax Returns.

1.      In all cases filed on or after October 17, 2005, copies of the state and federal income tax returns required under applicable law (or at the election of the debtor, a transcript of such return) for the most recent tax year ending immediately before the commencement of the case and for which a tax return was filed, shall NOT be filed with the Court unless otherwise ordered.

2.      All original fiduciary returns (Form 1041), whether filed routinely, filed late, or if filed pursuant to 11 U.S.C. § 505(b), should be submitted to the Internal Revenue Service, Centralized Insolvency Operation at the address shown on Appendix "B."

3.      All delinquent federal tax returns should be submitted to the Internal Revenue Service, Centralized Insolvency Operation at the address shown on Appendix "B," unless the taxpayer is specifically advised otherwise by a representative of the Area Director.  All delinquent original Nebraska tax returns should be submitted to the Nebraska Department of Revenue address on Appendix "B," unless the taxpayer is specifically advised otherwise by a representative of the State Tax Commissioner.

4.      When a tax return is filed electronically, the taxpayer shall, in writing, advise the agency at the address shown on Appendix "B," that the tax return has been filed electronically and shall provide a copy of the document.

5.      If, on the petition date, the debtor had failed to timely file a tax return due pre-petition, the debtor shall file all such delinquent returns within 30 days of the petition date unless an extension of time for filing has been granted by the Court.

6.      Except as provided in this Rule for Forms 1041, all non-delinquent original federal tax returns should be submitted to the Internal Revenue Service unless specifically advised otherwise by a representative of the Area Director.

B.      Request for Copy of the Debtor’s Tax Information.  In order to obtain access to tax information required to be filed with the Bankruptcy Court under 11 U.S.C. § 521(f), an entity must:

1.      File with the Court a Request for Copy of Debtor’s Tax Information, pursuant to 11 U.S.C. § 521(f), served on the debtor and the debtor’s counsel, if any.

2.      Once the debtor files the tax documents with the Court, in order to obtain access to the tax information the entity must file a Motion for Access to Tax Information which should include:

a.      A description of the movant’s status in the case, which will allow the Court to ascertain whether the movant may properly be given access to the requested tax information;

b.      A description of the specific tax information sought;

c.      A statement indicating why the information cannot be obtained by the movant from any other sources; and

d.      A statement showing a demonstrated need for the tax information.

3.      The Motion to Access Tax Information filed with the Court is limited to the debtor, the debtor’s attorney, if any, the trustee, and the United States Trustee.  applies.  In the absence of a timely objection, no hearing on the motion will be held. 

4.      An order granting a motion for access to tax information prohibits secondary dissemination of the information other than to the movant’s attorney.  Sanctions may be imposed if the tax information is improperly used, disclosed, or disseminated.

5.      The Court will serve via first-class United States mail a paper copy of the tax information to the movant, upon order of the Court.  The transmission of the tax information will be recorded on the Court’s docket.