Motion for Debtor to File Tax Documents

Last Updated: December 1, 2009

Section 521(e)(2) now requires that the debtor provide to the trustee a copy of the debtor's federal tax return "for the most recent tax year" prior to the commencement of the case. The debtor is obligated to do so not later than 7 days before the meeting of creditors. The debtor is also obligated to provide a copy of this tax return to any creditor who makes a timely request for one. Copies of tax returns provided under Section 521(e)(2) SHOULD NOT be filed with the Court.

The only time a debtor is required to file tax return information with the Court is when a motion has been filed under Section 521(f) and the Court has specifically ordered that the debtor file copies of returns.

Parties filing tax returns with the court should redact all personal identifying information. Docketing this event limits the access to the filed tax information to court employees. All other users (including PACER users) will be limited to viewing a docket event on the docket report.

The tax documents that are filed are only available to the party requesting the motion. Any other party who wants access to the tax documentation will have to file a separate motion.

Filing Requirements:

• Motion

• Notice of Motion with 14 day objection period.  Notice is sent to interested parties.

• Proof of Service

• Proposed order Instructions.

To File Electronically:

1. Log into CM/ECF.

2. Select [Bankruptcy >  Motion/Application].

3. Enter the case number (e.g, xx-xxxxx).

4. Select [Access to Tax Documents] from the event list.

5. Skip the Joint Filing screen.

6. Select the party filer. If the party is not listed, click on Add/Create New Party.
   
   Note:  The Attorney/Party Association screen may appear. If your party selection was correct, check the box to create an association.

7. Enter a "y or n" if the notice and proof of service are included with the motion.
   
   Note:  The Motion, Notice of Motion, and Proof of Service may be a single PDF; or the Notice, supporting documents, and Proof of Service may be added as attachments to this document. The Motion must be the first document in your PDF.

8. Enter date served.

9. Browse to select the Motion (.PDF file).

10. Modify the text as appropriate.

11. Verify the final docket text; if correct, click [Next] to submit your document(s).
    
    Note: The Notice of Electronic Filing displays giving you the document number. Copies of this notice are immediately e-mailed to all participants who receive electronic notification in the case.

12. Submit proposed order.  Instructions.