Local Rule L.R. 1007-4: Bankruptcy Code § 521 Tax Returns and Requests.

L.R. 1007-4 - Bankruptcy Code § 521 Tax Returns and Requests. A. Bankruptcy Code § 521(e)(2) - Tax Returns Filed with the Taxing Authority Pre-Petition. Unless otherwise requested by the United States Trustee or the Trustee, the debtor will be deemed to have met the requirement of Bankruptcy Code § 521(e)(2)(A)(i) by providing to the Trustee (or the United States Trustee in a Chapter 11 case where no Trustee has been appointed), no later than seven (7) days prior to the § 341 Meeting, a copy of the debtor's most recently filed federal and state tax returns, or a verified statement that such returns do not exist and the reason why the returns do not exist. On request of a creditor under Bankruptcy Code § 521(e)(2)(A)(ii), the debtor must provide copies of such tax returns to the creditor but must not file the returns or an Exhibit Summary thereof with the Court. Failure to provide the Trustee (or the United States Trustee if applicable) with the required tax returns or a verified statement that such returns do not exist as set forth in this Rule will result in the Trustee's or United States Trustee's request for dismissal of the case. Nothing in this Rule should be construed as requiring the Trustee or the United States Trustee to continue the § 341 Meeting.

B. Bankruptcy Code § 521(f) - Tax Returns Filed with the Taxing Authority Post-Petition. To file tax returns or transcripts under Bankruptcy Code § 521(f) in the Court's CM/ECF system in response to a request for such returns, the debtor should use the "Tax Documents" event. A written request pursuant to Bankruptcy Code § 521(f) should be filed with the Court using the "Request for Copy of Debtor's Tax Information" event and must be served on the debtor and debtor's counsel, if any.