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1 For purposes of the Director’s Interim Guidance Regarding Tax Information Under 11 U.S.C. § 521 (“Interim Guidance”), the term “tax information” includes tax returns, transcripts of returns,amendments to returns and any other document containing tax information provided by the debtor undersection 521 of title 11, United States Code.2 Interim Bankruptcy Rule 4002 (b)(5) provides that the debtor’s obligation to provide taxinformation to the trustee or a copy of the information submitted to the trustee provided to a requestingcreditor pursuant to 11 U.S.C. § 521(e)(2) is subject to the Interim Guidance. In addition, section315(c)(1) of the Act authorizes the Director to promulgate guidance to protect the “confidentiality of anytax information required to be provided under this section,” which encompasses information providedunder section 521(e) and (f) of the Bankruptcy Code. Thus, except where expressly limited to taxinformation filed with the court, this Interim Guidance applies to an...