|§ 1228 of the
BAPCPA of 2005 pertains to the filing of tax documents. § 1228(c)
states that “the court shall destroy documents submitted in support of
a bankruptcy claim not sooner that 3 years after the date of
conclusion of a case filed by an individual under chapter 7, 11, or 13
of title 11, United States Code. In the event of a pending audit
or enforcement action, the court may extend the time for destruction
of such requested tax documents. ”Cross Reference: See
Discharge / Confirmation below for the provisions of § 1228(a) [re
chapter 7 discharge] and § 1228(b) [re confirmation of plan in
individual debtor’s ch. 11 or 13 case].
Maintain Information as Confidential
|In the §
707(b)(2) calculation to determine whether the presumption of abuse
exists in a Ch. 7 case, one of the real expenses that can be used is
for the debtor’s “reasonably necessary expenses incurred to maintain
the safety of the debtor and the family of the debtor from family
violence as identified under § 309 of the Family Violence Prevention
and Services Act, or other applicable federal law.” The court is
required to keep confidential such expenses if included in the
Maintain Publicly Available List
must maintain a publicly available list of 1) nonprofit budget and
credit counseling agencies currently approved by the US Trustee and 2)
instructional courses on personal financial management currently
approved by the US Trustee.
Maintain List for Taxing Authority Address
must maintain a list under which a Federal, State or local taxing
authority within the district may designate an address for service of
requests under § 505(b) and describe where more information regarding
additional requirements for filing such requests may be found.
Make Documents Available
|(1) If a creditor
in an individual debtor’s Ch. 7 or 13 case files at any time a request
to receive a copy of the petition, schedules and statement of
financial affairs, the court shall make available to that creditor
such petition, schedules and statement.
(2) Where a creditor in a chapter 13 case requests to receive a copy of the plan, the court shall make available to such creditor – not later than 5 days after the request – a copy of the plan at a reasonable cost.
(3) Subject to the confidentiality requirements of § 315(c) of the BPACPA of 2005, the clerk shall make available – to the US Trustee, the trustee, and any party in interest – for inspection and copying the tax returns, amendments and statement of income and expenditures described in § 521(e)(2)(A) and (f). (See Tax Related Documents section for events).
shall collect statistics regarding Ch. 7, 11 and 13 individual
debtors whose debts are primarily consumer debts. The statistics
collected must include information on what is listed in
subparagraphs (A) through (H) of 28 USC § 159(c)(3). NOTE: This
provision takes effect 18 months after the date of enactment
(approx. mid-October 2006).