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Guidelines for Filing Federal Tax Returns, IRS Claims, and Objections thereto

Wed, 03/12/2014 - 5:00am

By Administrative Order and after changes resulting from public comment, Judge Waites has adopted Guidelines in the form of the attached Agreement. These Guidelines and requirements shall be effective in all chapter 13 cases assigned to Judge Waites, which are filed on or after March 24, 2014.

The Trustees report that the essential aspects of the agreement are as follows:

  • Delinquent tax returns are to be filed no later than 28 days before the first scheduled confirmation hearing.

  • Current year tax returns must be filed as soon as practicable after receiving all necessary forms such as Form W-2. No case will be confirmed until the current year tax return is received by the IRS.

  • Within 14 days of the receipt of all unfiled tax returns the IRS will file or amend its claim showing amounts due as set forth in the tax returns, unless the IRS has reason to believe the returns are not accurate. If the IRS believes the returns to be inaccurate it will communicate that information to debtor’s counsel within 14 days.

  • Absent extraordinary circumstances, no objection to an IRS claim should be filed until after the 14 day period for IRS action on the filed returns has passed.