Local Rule L.B.R. 6070-1: Tax Returns & Tax Refunds - Chapter 12 and 13 Cases
Bankr. N.D. Tex. — General rule
L.B.R. 6070-1 Tax Returns & Tax Refunds - Chapter 12 and 13 Cases.
The standing chapter 12 and 13 trustees are authorized to endorse on behalf of any chapter 12 or 13 debtor for deposit to the chapter 12 or 13 trustee's trust fund account, any and all federal income tax refunds payable to the debtor. A standing chapter 12 trustee may apply the refunds to any delinquent payments under the confirmed chapter 12 plan or any modification thereof. Consistent with the Bankruptcy Court's Standing Order Concerning All Chapter 13 Cases, a standing chapter 13 trustee, may apply up to $2,000.00 of the refund to delinquent plan payments or any modification thereof. The standing chapter 12 or 13 trustee shall give notice of the deposit and application to the debtor at the address last shown in the records of the office of the standing chapter 12 or 13 trustee, and to the debtor's attorney of record.