Income Tax Records

Tax records for the most recent year in which a return was filed are required to be filed with the Chapter Trustee at least 7 days before the Section 341 meeting of creditors. A Debtor must provide this information directly to the Trustee in the form of a copy of a tax return or a transcript of a tax return, or a written statement that documentation does not exist. You will find your Trustee’s name, address and telephone number on the First Meeting (Section 341) Notice.

A creditor may also request copies of tax information for the most recent year in which a return was filed. This request must be made to the debtor at least 15 days prior to the Section 341 meeting of creditors. The debtor must provide this information directly to the creditor in the form of a copy of a tax return or a transcript of a tax return, or a written statement that documentation does not exist.

Failure to provide tax returns/statement to the trustee/creditor may result in  either:

• dismissal of the case by the court upon motion, unless debtor demonstrates failure to comply was due to circumstances beyond debtor's control.

• delay of entry of discharge - see Rule 4004(c)(1)(k).

Tax information filed with the Court is access restricted to case participants and court personnel only. PACER users will not have access to tax documents. A Motion by a Party in Interest for Access to Tax Returns must be filed and granted by the Court before an interested party may view the tax information.