December 14, 2005
Deficient Filing Check List
One of the new forms provided
to the trustees was a Deficient Filing Check List. This form has been modified a couple of
times. Click here to view the form. Trustees are asked to use this checklist to determine
that all appropriate documents have been timely filed or provided. If a document has not been timely provided or
filed, the trustee has been requested to continue the first meeting of
creditors and notify the OUST. In some
instances the trustee is also required to file a Detailed 341 Report that may
result in automatic dismissal of a case.
The OUST may also determine to file Motions to Dismiss. To help in this process counsel is being
asked to complete this form and bring it with them to the 341 Hearing.
Trustees are being asked to
continue hearing in order to give the OUST time to complete their statutory
duties. The OUST must determine if the
filing of a case is considered abusive and file a report within 10 days after the
conclusion of the 341 hearing. If
important information is missing from a filing, that determination becomes
harder to make.
11 USC 707
Trustees have been asked to
make a number of comparisons in each case to ensure that income information has
been accurately reported. A form has
been created to assist with this process.
Click here to view the form. [Income Verification Form 707b] To assist in
this process counsel is being asked to complete this form and bring it with
them to the 341 Hearing.
Tax Stipulation Form
The OUST has prepared a
stipulation to be used in any case in which a Tax Return needs to be
filed. This form will solve some
problems for debtors and trustees. In
the past, trustees were requested to file motions to continue a debtors discharge until the returns had been filed and the
taxes turned over. Failure to comply
with the motion could result in an adversary proceeding to deny discharge. The failure to comply with a trustees
directive alone will not result in an adversary proceeding under 727(a)(6). The new form
provides that it has the effect of a court order. Thus, failure to comply with it can result in
denial of discharge. The advantage to
the debtor is that the discharge does not need to be extended. The advantage to the trustee is that it is
In any case in which an
individual debtor has filed using a Tax Identification Number, the trustees
have been asked to collect information from the debtor. Click here to view the form. [ITIN Questionnaire]
Please complete this form and bring it with you to the 341 Hearing if your
client has filed using a Tax Identification Number.