Tax Documents

06/25/2015

 

11 U.S.C. § 521(e)

Fed. R. Bankr. P. 4002(b)(5)

 

 

11 U.S.C. Sections 521(e) and (f) which governs the provision of tax information applies only to individual debtors filing under chapter 7, 11 or 13 of the Bankruptcy Code.

 

Filing Tax Information

 

At the request of the court, the United States trustee, or any party in interest in a case under chapter 7, 11, or 13, an individual debtor must file certain tax documents with the court. 11. U.S.C. 521(f) See Request for Debtor to File Tax Information

 

The tax information must be filed using the "Tax Documents" docket event.  This event limits access to the documents to those users assigned a "court" log in (i.e., Judges and court staff).  All other users (including PACER users) will have access to a docket text indicating that tax information has been filed, but will not have access to the tax information.  

 

Redaction of Debtor Tax Information

 

Debtors should redact the following personal identifiers in any tax document required to be filed with the court or provided to the trustee or party of interest:

  1. Social Security Number (SSN) - Only list the last four digits of the SSN.

  2. Individual Taxpayer Identification Number (ITIN) -  Only list the last four digits of the ITIN.

  3. Names of Minor Children - Only list the child's initials.

  4. Dates of Birth - Only list only the year.

  5. Financial Account Numbers -  Only list the last four digits of the number.

 

Access to Tax Documents:

 

To obtain access to the tax documents filed with the court, the movant must file a motion. See Access to Tax Documents.  

 

Docket Event:

[Bankruptcy> Other> Tax Documents (Documents Restricted)]

 

If...

Then...

Debtor's attorney fails to select the "tax documents" event to file tax information

The information will be available to the public. (e.g. CM/ECF, Public Terminals, and PACER)

Failure to redact personal identifiers

Debtor waives the protection of Fed. R. Bankr. P. 9037.

 

Note: The clerk of court is not required to review documents filed with the court.  The responsibility to redact filings rests with the counsel, parties, and others who file such documents. See: Fed. R. Bankr. P. 9037(g)