Local Rule L.R. 1040: Access to Filed Tax Documents.

L.R. 1040 - Access to Filed Tax Documents. A. General Provisions. For the United States Trustee, the Trustee, or a party in interest to gain access to tax returns or transcripts filed with the Court, such party must file a motion with the Court using the "Motion for Access to Tax Information" event and must serve the motion on the debtor and the debtor's attorney, if any. The motion should include: 1. A description of the movant's status in the case; 2. A description of the specific tax information sought; 3. A statement indicating the information cannot be obtained by the movant from any other source; and 4. A statement showing a demonstrated need for the tax information. If the Court grants access to the tax returns or transcripts filed with the Court, the movant must keep the tax returns and transcripts confidential and is prohibited from unauthorized dissemination of those documents or the information contained therein.

B. Disposition of Tax Documents. On conclusion of review of any tax returns or transcripts by a creditor or party in interest, the reviewing party must either return the tax returns or transcripts and any copies thereof to the debtor or destroy the tax returns or transcripts and any copies thereof.