Local Rule 4002-1: DUTIES OF THE DEBTOR

RULE 4002-1 DUTIES OF THE DEBTOR

(A) Tax Information Under 11 U.S.C. §521:

(1) Failure to Provide Pre-petition Tax Information:

(a) Upon certification by the trustee that the debtor failed to comply with either §521(e)(2)(A)(i) or (ii), the Clerk shall issue a notice to show cause to the debtor and debtor's attorney why the case should not be dismissed.

(b) If the debtor failed to comply with either 11 U.S.C. §521(e)(2)(A)(i) or (ii), upon motion by a creditor and after service of the motion by the creditor on the debtor and debtor's attorney, and a hearing, the Court will determine whether or not to dismiss the case. Any motion to dismiss filed by a creditor must state with particularity that the creditor timely requested a copy of the tax return under FRBP 4002(b)(4).

(2) Procedure for Requesting Debtor to File Post-petition Tax Information with the Court:

(a) Motion by Requestor for Court Order Directing Debtor to File Tax Information or Statement: If the debtor does not file the requested tax information or statement with the Court required by 11 U.S.C. §521(f), the movant may file a motion requesting that the Court enter an order directing the debtor to file the requested tax information or statement with the Court. The motion shall be set for hearing in accordance with LBR 9013-1. The Court may determine the motion without oral hearing in accordance with LBR 9013-1(L).

Motion Requesting Access to Tax Information or Statement: The movant may file a motion with the Court requesting access to tax information or statement filed by the debtor. The motion shall be served on the debtor and the debtor's attorney, if any. The motion shall include:

(i) a description of the movant's status in the case, to allow the Court to ascertain whether the movant may properly be given access to the requested tax information or statement;

(ii) a description of the specific tax information or statement sought;

(iii) a statement indicating that the information or statement cannot be obtained by the movant from any other source; and

(iv) a statement showing a demonstrated need for the tax information or statement.

The motion shall be set for hearing in accordance with LBR 9013-1. The Court may determine the motion without an oral hearing in accordance with LBR 9013-1(L).

(b) Safeguarding the Confidentiality of Tax Information or Statement: If the Court grants the motion filed by the movant pursuant to subparagraph (A)(2)(b) of this Local Bankruptcy Rule, the tax information or statement shall be confidential and shall not be disseminated or disclosed to any person or entity or used for any purpose other than in connection with the case. Sanctions may be imposed for improper use, disclosure or dissemination.

(c) Discovery: Paragraph (A) of this Local Bankruptcy Rule shall have no effect on discovery proceedings under FRBP 2004, 7026 or 7028-7037.

(B) Failure to Provide Payment Advices or Other Evidence of Payment: Upon certification by the trustee that the debtor failed to provide the trustee with all payment advices or other evidence of payment, as required by LBR 1007-1(H), the Clerk shall issue a notice to show cause to the debtor and the debtor's attorney why the case should not be dismissed.

Comments 4002-1 This rule is new. It is derived from former Interim Procedure 4002-1. [New Rule effective 12/01/09.]

4002-1 A technical change has been made at subparagraph (A)(2)(c). A caption has been added to subparagraph (A)(2)(d). Stylistic changes have been made to the text of the LBR as well. [Changes effective 12/01/09.]

4002-1 Paragraph (A)(1) is modified to accommodate a stylistic change whereby the term "rule" is deleted where it appears in the text. Other conforming changes are made to the text. Paragraph (B) is modified for the same reason. A technical change is made to the reference to LBR 1007-1—from paragraph (I) to paragraph (H), therein. [Changes effective 12/1/15.]