Local Rule 6070-1: TAX INFORMATION
Bankr. D.S.C. — General rule
LOCAL RULE 6070-1: TAX INFORMATION a. Procedure for Request. Requests for tax information shall be served upon the debtor and attorney for the debtor along with a copy of a proposed order as provided in subsection (b). The request must include a description of the movant's status in the case, a description of the specific tax information sought, a statement indicating that the information cannot be obtained by the movant from any other source, a statement showing the demonstrated need for the tax information, and the mailing address of the requesting party. A request will be considered after the expiration of fourteen (14) days from filing the request. A debtor may object to the request during this fourteen (14) day period and may assert any defense to access by the requesting party or may seek to condition access to and dissemination of the tax information. A hearing will be held on the debtor's objection.
b. Order. A proposed order should be submitted granting access to the tax information. The order must include a provision that the tax information will be treated as confidential, specify the method of transmission of the tax information, and must specifically condition further dissemination of the tax information as appropriate under the circumstances of the particular case.
Notes:
(2021) Relevant portions of paragraph (d) were added to paragraph (c).
(2023) Former paragraph (a) was superfluous and removed as duplicative of or in conflict with the Bankruptcy Code, Federal Rules of Bankruptcy Procedures, and/or provisions in standard orders or notices.