Effective October 17, 2005, the bankruptcy code was amended pursuant to a bill signed into law by President Bush. These changes will require certain documents to be filed and provided to the trustee. In addition, the trustee will require certain additional documents.

The new code requires that the tax return for the most recent tax year be delivered to the Chapter 7 Trustee at least 7 days before the meeting of creditors. In addition to this requirement, the trustee requires that the previous year's tax return must also be provided. In lieu of the returns, transcripts for these years may be provided. In addition, pay "advices" (stubs) showing earnings during the previous 60 days, or other evidence of payments received must be filed with the court, and should also provided to the trustee.

The Debtor(s) may either mail or hand deliver copies of all documents requested, or they may be scanned as pdf files and emailed to docs@chapter7trustee.org on or before the deadline. DO NOT EMAIL ANY DOCUMENTS IN ANY OTHER FORMAT. If you are unable to scan and create pdf files, then mail copies. If these tax forms are not received as requested either by mail or as a pdf file by email, the trustee will be required to move to dismiss the case. If you chose to email the forms, please state the name and case number in the subject line (Example: In re: Smith, 05-1234, and name the pdf file as "debtorlastname.caseno.pdf" as in "smith.05.1234.pdf" so it can be correctly linked to an active case. Be sure to keep both a backup hard copy and the pdf file until the case is closed in case they need to be resent. Due to the huge number of returns that must be processed, faxed tax returns and other documents WILL NOT be accepted.

If you choose to mail these documents, send them to:

Sufficient postage should be affixed. If there is insufficient postage on the package, it will be returned as postage due, so be sure to calculate the correct postage before mailing. It is recommended that you use Priority Mail, with e-Delivery, to confirm the date the documents were delivered. Please DO NOT send the items by certified mail, and DO NOT call to confirm that the documents have been received. We will notify you before filing any Motion to Dismiss to determine why the documents have not been received, and you may then resend the documents if they were lost in the mail.

The trustee also requires certain other documents, as follows: copies of vehicle and boat titles, deeds, mortgages, and bank statements for the previous three month prior to filing. All of these may be scanned as a pdf and emailed to the above address, along with the tax returns. These documents may NOT be faxed.

The trustee will be required to review the means test calculation. If the debtor(s) income falls below the median income, then this is a simple matter. However, if the debtor(s) income exceeds the median income, be prepared (and you should provide) documentation for each line item that is require under this test. For instance, if you have entered a value of telecommunication expenses, you should have the bills and be prepared to justify why the charges are necessary. Other line items with similar issues will be reviewed, and the debtor must be able to show the backup information or documents to justify the expense or deduction. If that information is not provided before or at the 341 meeting, the meeting will be continued, and both the debtor, and his counsel, will be required to return to explain and provide further documents. In cases where the debtor earns above the median income, counsel should spend adequate time to explain and document how the calculation was computed so the values can be verified by the trustee.

Since the law is new, there are many areas that are unclear and will remain to be decided by the Court. Any new requirements will be posted here as we all learn exactly what will be involved in the administration of cases under the new code.