Local Rule Rule 4001-4: TAX REFUND SETOFFS
Bankr. D.V.I. — General rule
Rule 4001-4 TAX REFUND SETOFFS A. A debtor or debtor-in-possession who claims a federal or territorial tax refund during the pendency of a bankruptcy proceeding, shall make a written request for such refund to the Internal Revenue Service ("IRS") Insolvency Unit or the Virgin Islands Bureau of Internal Revenue ("VIBIR"), with copies of the same served on the United States Trustee and any trustee appointed in the case.
B. The written request shall include the following: 1. taxpayer identification number (SSN or EIN); 2. taxable period; 3. type of tax; and 4. amount claimed.
In lieu of this information, the request shall be accompanied by a copy of the actual claim or tax return filed which gave rise to the refund.
C. The IRS and the VIBIR are granted leave to retain any tax refund due a debtor or debtor-in-possession for a period not to exceed sixty (60) days after submission by the debtor or debtor-in-possession of a written request for a refund to the IRS or the VIBIR. During this period, the IRS and the VIBIR are deemed not to be in violation of the automatic stay.