Local Rule 1020-1: CHAPTER 11 SMALL BUSINESS CASES – GENERAL

Rule 1020-1 CHAPTER 11 SMALL BUSINESS CASES – GENERAL PROTECTION OF TAX INFORMATION. The federal income tax return to be appended to the petition or filed with the court pursuant to § 1116(1)(A) and § 1187 of the Code shall be subject to the restrictions and procedures for safeguarding the confidentiality of tax information established by the Director of the Administrative Office of the United States Courts pursuant to § 315(c)(1) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, except that the procedures for requesting and obtaining access to tax information contained in the procedures for safeguarding the confidentiality of tax information established by the Director of the Administrative Office of the United States Courts shall not apply to the bankruptcy administrator or to a trustee serving in the case.

NOTE Local Rule 1020-1 was added to extend to Federal income tax returns filed under § 1116(1)(A), the protections developed by the Director of the Administrative Office of the United States Courts under § 315(c) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. The bankruptcy administrator or trustee serving in the case is not subject to the restrictions and procedures established by the Director with respect to their access to those tax returns.