Except with respect to the disposal of patient records pursuant to 11 U.S.C. § 351, the trustee in Chapter 7 cases, in addition to complying with the applicable requirements of the United States trustee’s Handbook for Chapter 7 Trustees, shall give thirty (30) days’ written notice to the debtor, the debtor’s attorney, the Internal Revenue Service, and the United States trustee prior to destroying any of the debtor’s books and records in the trustee’s possession.