- Case Type:
- Consumer
- Case Status:
- Affirmed in part and Reversed in part
- Citation:
- AZ-17-1215-BLKu (9th Circuit, Mar 23,2018) Not Published
- Tag(s):
-
- Ruling:
- A bankruptcy court may authorize a Chapter 13 trustee to have access to a debtor's federal, but state, post-petition income tax returns so that the trustee can satisfy his or her statutory duties, including determining whether to seek a modification of the Chapter 13 plan.
- Procedural context:
- The Chapter 13 trustee sought access to the debtor's post-petition state and federal income tax returns. The debtor objected. Following arguments of counsel, the bankruptcy court granted the trustee access to the debtor's federal and state income tax returns and granted the debtor a stay pending appeal.
- Facts:
- The Chapter 13 trustee sought access to the debtor's post-petition state and federal income tax returns. The debtor objected.
The debor argued that (1) neither the bankruptcy code nor the Final Guidance for Protection of Tax Information, promulgated in March 2015, authorized the trustee to have access to the debtor's post-petition state income tax returns; and (2) although section 521(g)(2) of the Bankruptcy Code allowed for the trustee's access to her postpetition federal income tax returns, he had failed to comply with the Final Guidance by demonstrating a need for the requested tax information.
The trustee argued that the need to review the debtor's post-petition income tax returns was satisfied by the trustee's duty to ensure that the debtor's Chapter 13 plan did not need modification.
- Judge(s):
- BRAND, LAFFERTY and KURTZ, Bankruptcy Judges
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