Local Rule 4002-2: DEBTOR'S DUTIES –TAX RETURNS

RULE 4002-2. DEBTOR'S DUTIES –TAX RETURNS.

(a) Creditor's Request for Tax Return. A creditor may request a copy of a debtor's federal income tax return for the most recent tax year ending immediately before the commencement of the debtor's case. The request must

(1) comply with § 521(e)(2)(A)(ii),

(2) be made in writing and either be on, or substantially conform with Local Form L-1,

(3) be filed and served no fewer than 14 days before the meeting of creditors, and

(4) contain a certificate of service affirming when and how the creditors served the request on the debtor, the debtor's attorney (if any), the joint tax filer (if any), the case trustee, and the United States Trustee.

(b) Debtor's Response to Request for Tax Return.

(1) Compliance. It is the debtor's responsibility to redact all personally identifiable information in a tax return prior to delivering it to the requesting creditor. See Local Rule 5001-3(b). After complying with the creditor's request for a tax return, the debtor must file a certification of compliance that substantially conforms to Local Form L-1.

(2) Objection. If a debtor disputes the requesting party is a creditor in the debtor's case, or disputes the requesting creditor's right to see the debtor's tax return, the debtor may file an objection to the request at least seven days prior to the meeting of creditors.

(3) Consequences of Failure to Respond; Motion to Compel. If a debtor neither complies with nor objects to a creditor's request for a copy of a tax return, the requesting creditor may file a motion to compel the debtor to supply the requested tax return. If the Court deems a hearing is necessary, it will hold an expedited hearing on three business days' notice to the parties.

(c) Request that a Debtor File Copies of Tax Returns with Court. If, under § 521(f), a party in interest or the United States Trustee seeks to compel an individual debtor to file copies of their tax returns with the Court, that party or trustee must file a motion on notice to the debtor, the debtor's attorney (if any), the case trustee, and the United States Trustee.

(d) Request for Access to Tax Returns Filed with Court. If a debtor stipulates to a party in interest having access to the debtor's tax returns, no hearing is required. In the absence of the debtor's consent, the movant must serve the motion on the debtor, the debtor's attorney (if any), the case trustee, and the United States Trustee, pursuant to the conventional noticing procedure. See Local Rule 9013-3. A motion requesting access to tax returns must

(1) describe the movant's status in the case,

(2) specify the tax return sought,

(3) contain a statement that the movant cannot obtain the information from any other source, and

(4) contain a statement explaining the movant's need for the tax return.