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RULE 4002-1


  1. Except as otherwise provided, debtors in Chapters 7, 12, and 13 shall provide copies of income tax returns to the trustee. The trustee is authorized to dispose of such copies at such time and in such manner as the trustee deems appropriate. Nothing in this rule shall prohibit or limit the trustee from requesting original documents; provided, however, that in the event the trustee requires the debtor to turn over original income tax return documents, the trustee shall return the originals to the debtor on the debtor’s request.
  2. Copies of tax information provided to the trustee by the debtor are confidential and dissemination of the tax information should be done only as appropriate under the circumstances of the particular case. At the discretion of the Court, sanctions may be imposed for improper use, disclosure, or dissemination of a debtor’s tax information.
  3. For parties other than trustees, in order to obtain access to a debtor’s tax information, the requesting party must file a motion that shall include:
    1. A description of the movant’s status in the case, to allow the Court to ascertain whether the movant may properly be given access to the required tax information;
    2. A description of the specific tax information sought;
    3. A statement indicating that the information cannot be obtained by the movant from any other sources;
    4. A statement showing a demonstrated need for tax information; and
    5. The name and address for mailing of confidential information.
    6. Any order granting a motion for access to tax information will be submitted by the movant and:
      1. must include language that the tax information obtained is confidential;
      2. may condition or prohibit movant’s dissemination of the tax information as appropriate under the circumstances of the particular case; and
      3. will state that sanctions may be imposed for improper use, disclosure, or dissemination of the tax information.


Advisory Committee Notes
2023 Amendment

The amended rule includes only stylistic changes for purposes of internal consistency and/or to correct grammatical errors.

2020 Amendment

The amended rule includes both stylistic and substantive changes. The format of subdivisions is changed to maintain a consistent style across all rules. Subdivision (A) is amended to add an obligation that the trustee return original tax documents and other language is converted from the subdivision to an explanatory note. The prior note at the conclusion of the rule is converted to new subdivision (C)(6). The general intent of this rule is to relieve trustees of the burden of storage of documents such as tax returns and to further relieve the trustee from any need to return documents, except for original tax return documents as set forth in subdivision (A), to the debtor.