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Consumer Bankruptcy Law and Practice: § 830 Guidance for Protection of Tax Information

The Director of the AO promulgates this Guidance Regarding Tax Information under 11 U.S.C. § 521 as required by Section 315(c) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (the Act) to safeguard the confidentiality of tax information, including tax returns, transcripts of returns, amendments to returns and any other document containing tax information provided by the debtor under 11 U.S.C. § 521.

Consumer Bankruptcy Law and Practice: § 830.10 Debtor’s Duty to Provide Tax Information

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

(b) Section 521(e)(2) requires a debtor to provide the trustee and any requesting creditor a copy or transcript of the federal income tax return required under applicable law for the most recent tax year ending immediately before the commencement of the case if filed.

Consumer Bankruptcy Law and Practice: § 830.20 Restricted Access to Tax Information

(a) For tax information to be filed with the court, it must be entered into a court’s CM/ECF system by selection of the “Tax Documents” event from the CM/ECF event list. (Note: Because a court may customize event names, “Tax Documents” may also be “Tax Information” or some other variation.)

(1) The tax information filed using this event is restricted to those users assigned a “court” log in (i.e., judicial officers and court employees).

Consumer Bankruptcy Law and Practice: § 830.30 Tax Information Disclosure Requests

To gain access to a debtor’s tax information under 11 U.S.C. § 521(f), the United States trustee or bankruptcy administrator, case trustee, and any party in interest, including a creditor, must follow the procedures provided below.

(a) A written request that a debtor file copies of tax returns with the court under 11 U.S.C. § 521(f) must be filed with the court and served on the debtor and debtor’s counsel, if any.

Consumer Bankruptcy Law and Practice: Source and Authority

AUTHORITY: 5 U.S.C. 301, 552; 11 U.S.C. 109(h), 111, 521(b), 727(a)(11), 1141(d)(3), 1202; 1302, 1328(g); 28 U.S.C. 509, 510, 586, 589b.

SOURCE: Order No. 921-80, 45 Fed. Reg. 82,631 (Dec. 16, 1980); 51 Fed. Reg. 44,288 (Dec. 9, 1986); 62 Fed. Reg. 30,183 (June 2, 1997); 62 Fed. Reg. 51,750 (Oct. 2, 1997); 71 Fed. Reg. 38,078 (July 5, 2006); 73 Fed. Reg. 58,444 (Oct. 7, 2008), unless otherwise noted.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.3 Qualification for membership on panels of private trustees.

(a) To be eligible for appointment to the panel and to retain eligibility therefor, an individual must possess the qualifications described in paragraph (b) of this section in addition to any other statutory qualifications. A corporation or partnership may qualify as an entity for appointment to the private panel. However, each person who, in the opinion of the U.S. Trustee or of the Director, performs duties as trustee on behalf of a corporation or partnership must individually meet the standards described in paragraph (b) of this section, except that each U.S.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.5 Non-discrimination in appointment.

The U.S. Trustees shall not discriminate on the basis of race, color, religion, sex, national origin or age in appointments to the private panel of trustees or of standing trustees and in this regard shall assure equal opportunity for all appointees and applicants for appointment to the private panel of trustees or as standing trustee. Each U.S. Trustee shall be guided by the policies and requirements of Executive Order 11478 of August 8, 1969, relating to equal employment opportunity in the Federal Government, section 717 of the Civil Rights Act of 1964, as amended (42 U.S.C.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.6 Procedures for suspension and removal of panel trustees and standing trustees.

(a) A United States Trustee shall notify a panel trustee or a standing trustee in writing of any decision to suspend or terminate the assignment of cases to the trustee including, where applicable, any decision not to renew the trustee’s term appointment. The notice shall state the reason(s) for the decision and should refer to, or be accompanied by copies of, pertinent materials upon which the United States Trustee has relied and any prior communications in which the United States Trustee has advised the trustee of the potential action.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.7 Procedures for Completing Uniform Forms of Trustee Final Reports in Cases Filed Under Chapters 7, 12, and 13 of the Bankruptcy Code.

(a) UST Form 101–7–TFR, Chapter 7 Trustee’s Final Report. A chapter 7 trustee must complete UST Form 101–7–TFR final report (TFR) in preparation for closing an asset case. This report must be submitted to the United States Trustee after liquidating the estate’s assets, but before making distribution to creditors, and before filing it with the United States Bankruptcy Court.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.8 Uniform Periodic Reports in Cases Filed Under Chapter 11 of Title 11.

(a) Scope. The requirements of this section apply to all chapter 11 debtors who do not qualify as a “small business debtor” under 11 U.S.C. 101(51D). Nothing in this section shall excuse, supersede, or otherwise modify any applicable nonbankruptcy reporting obligations, including, but not limited to, those set forth in chapters 2a through 2e of title 15 of the United States Code.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.12 Definitions.

(a) The following definitions apply to §§ 58.12 through and including 58.24 of this Part and the applications and other materials agencies submit in an effort to establish they meet the requirements necessary to become an approved nonprofit budget and credit counseling agency.

(b) These terms shall have these meanings:

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.13 Procedures all agencies shall follow when applying to become approved agencies.

(a) An agency applying to become an approved agency shall obtain an application, including appendices, from the United States Trustee.

(b) The agency shall complete the application, including its appendices, and attach the required supporting documents requested in the application.

(c) The agency shall submit the original of the completed application, including completed appendices and the required supporting documents, to the United States Trustee at the address specified on the application form.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.15 Procedures all approved agencies shall follow when applying for approval to act as an approved agency for an additional one year period.

(a) To be considered for approval to act as an approved agency for an additional one year term, an approved agency shall reapply by complying with all the requirements specified for agencies under 11 U.S.C. 109(h) and 111, and under this part.

(b) Such an agency shall apply no later than 45 days prior to the expiration of its six month probationary period or annual period to be considered for approval for an additional one year period, unless a written extension is granted by the United States Trustee.

Consumer Bankruptcy Law and Practice: 28 C.F.R. § 58.17 Mandatory duty of approved agencies to notify United States Trustees of material changes.

(a) An approved agency shall immediately notify the United States Trustee in writing of any material change.

(b) An approved agency shall immediately notify the United States Trustee in writing of any failure by the approved agency to comply with any standard or requirement specified in 11 U.S.C. 109(h) or 111, this part, or the terms under which the United States Trustee approved it to act as an approved agency.

Fair Debt Collection: § 1006.1 Authority, purpose, and coverage.

(a) Authority. This part, known as Regulation F, is issued by the Bureau of Consumer Financial Protection pursuant to sections 814(d) and 817 of the Fair Debt Collection Practices Act (FDCPA or Act), 15 U.S.C. 1692l(d), 1692o; title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act), 12 U.S.C. 5481 et seq.; and paragraph (b)(1) of section 104 of the Electronic Signatures in Global and National Commerce Act (E-SIGN Act), 15 U.S.C. 7004.

Fair Debt Collection: B.1.1 Overview; Regulation F Table

Effective November 30, 2021, the Consumer Financial Protection Bureau (CFPB) significantly expanded its Regulation F, 12 C.F.R. § 1006, to set out extensive rules relating to the Fair Debt Collection Practices Act (FDCPA).1 Those rules were released in the Federal Register in two parts—one appearing on November 30, 2020,2 and the other on January 19, 2021.3 Regulation F also includes Supplement I, the Official Interpretations.

Fair Debt Collection: § 1006.2 Definitions.

For purposes of this part, the following definitions apply:

(a) Act or FDCPA means the Fair Debt Collection Practices Act (15 U.S.C. 1692 et seq.).

(b) Attempt to communicate means any act to initiate a communication or other contact about a debt with any person through any medium, including by soliciting a response from such person. An attempt to communicate includes leaving a limited-content message, as defined in paragraph (j) of this section.