Local Rule 6070-1: Payment of Income Tax Refund to Case Trustee.

Rule 6070-1. Payment of Income Tax Refund to Case Trustee.

(a) Request for turnover of tax refund. In any chapter 7, 12, or 13 case in which the trustee determines the bankruptcy estate has an interest in a tax refund to which the debtor is entitled, the trustee may notify the Internal Revenue Service in writing of the estate's interest and provide a copy of the Clerk's notice regarding the commencement of the case to the Internal Revenue Service. The trustee shall provide a copy of the trustee's letter to the Internal Revenue Service to the debtor and the debtor's attorney.

(b) Turnover of tax refund. Upon being notified in writing of the bankruptcy estate's interest in the debtor's tax refund, the Internal Revenue Service shall promptly forward the entire refund to the trustee.

(c) Debtor's portion of tax refund. Upon receipt of the debtor's tax refund, the trustee shall promptly forward any portion of the tax refund to which the estate is not entitled to the debtor.