Local Rule 6070-1: Tax Returns, Transcripts & Tax Refunds

6070-1 Tax Returns, Transcripts & Tax Refunds

(a) Providing or filing tax returns or transcripts. Any tax return or transcript provided or filed under 11 U.S.C. § 521(e) or (f) shall be:

(1) provided or filed electronically in a format consistent with ECF Procedure 8; and

(2) transmitted electronically to the United States trustee at the time it is otherwise provided or filed. The e-mail address for the United States trustee for the Middle District of Tennessee is ustpregion08.na.ecf@usdoj.gov.

(b) Request to Inspect or Copy. Any request for a tax return or transcript or to inspect or copy a tax return or transcript under 11 U.S.C. § 521(e), (f) or (g):

(1) shall be filed electronically;

(2) shall be served on the debtor and on the debtor's attorney;

(3) shall identify the individual who will be doing the inspecting or copying;

(4) is invalid unless the request includes a working e-mail address for the requesting party; and

(5) is invalid unless the request includes this signed statement:

"[The requesting party] will maintain the confidentiality of any requested, inspected or copied tax return (or transcript) consistent with § 315(c) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005."