Local Rule LBR 6070-1: Tax Information Filed with Court

LBR 6070-1. Tax Information Filed with Court

(a) In General. An individual debtor's tax return may be filed with the court only if the filing is required under § 521(f). The term tax return includes a transcript of a tax return, if the debtor elects to file a transcript rather than the complete tax return. This rule only applies to tax information which is filed with the court. It does not affect the right of a trustee, the Office of the United States Trustee, or a party in interest to request that the debtor provide tax information directly to the requesting party.

(b) Confidentiality of Tax Information. An individual debtor's tax return information that is filed with the court under § 521 is confidential. Persons other than judicial officers and court employees may not view such tax information without a court order. Public access to such tax information is limited to viewing a docket entry that may include the name of the taxpayer, the type of tax information (e.g., 2009 Form 1040), and the tax period.

(c) Docketing of Tax Information. When electronically filing tax information provided under § 521, the filer must use the specific docketing event prescribed by the clerk to safeguard the confidentiality of the tax information. Failure to use the correct docketing event may result in the transmission and display of confidential tax information to persons who are not entitled to view such information and may result in sanctions imposed on the filing party.

(d) Redaction of Personal Identifiers. Prior to filing any tax information with the court, the filing party must redact all personal identifiers as required under Bankruptcy Rule 9037. Court employees are not responsible for making any redactions of personal identifying information.

(e) Obtaining Access to Tax Information on File. A party in interest other than a party identified in § 107(c)(3) may seek access to the tax information filed under § 521 by filing a motion. The motion must be served on the debtor and the debtor's attorney and must: (1) describe the moving party's status in the case; (2) describe the specific tax information sought; (3) state that the information cannot be obtained by the moving party from any other sources; and (4) show a need for the tax information.

(f) Order Granting Access to Tax Information. For good cause, the court may enter an order granting a party access to specific tax information. The order must include language advising the moving party that the tax information is confidential and that any disclosure, dissemination, or improper use of the information may result in sanctions.