Rule 1017-2 : Dismissal or Suspension – Case or Proceeding (Failure to Provide Tax Returns)


(a) Motion to Dismiss Pursuant to 11 U.S.C. § 521(e)(2): If the debtor fails to provide the trustee or timely requesting creditor with the federal income tax return or transcript under 11 U.S.C. § 521(e)(2)(A), the trustee or requesting creditor may file a combined motion to dismiss and notice in substantial conformity with L.B. Form 1017-2.1.

(b) Service and Notice: The motion and notice must be served on the debtor, debtor’s counsel, the case trustee and the United States Trustee. Pursuant to FED. R. BANKR. P. 9006(c), the time to object to the Motion is fourteen (14) days. The notice must include a specific objection deadline.

(c) Objection: The debtor’s objection must explain why the failure to provide tax returns was not within the debtor’s control as required by 11 U.S.C. § 521(e)(2).

(d) Order and Hearing: If no objection is filed, the court may enter an order granting the Motion upon the filing of a Certificate of Noncontested Matter, L.B. Form 9013-1.3 and the case will be dismissed. If an objection is filed, the court may set the matter for a hearing upon the filing of a Certificate of Contested Matter, L.B. Form 9013-1.4.

Commentary

[Source: L.B.R. 117 and T.L.B.R. 1017]

See FED. R. BANKR. P. 4002 and 9037 and L.B.R. 1007-5 and 4002-1 for privacy of tax return information.