United States Bankruptcy Court
for the District of Colorado
Filing Tax Returns Required
LOCAL BANKRUPTCY RULE 117
(a) Filing of Tax Returns Required.
In Chapter 13 cases, the debtor shall (1) file with the appropriate taxing entities all tax returns due for the three years immediately preceding the date of the order of relief and as necessary for the administration of the case; and (2) provide copies of the tax returns, for the three years immediately preceding the date of the order for relief, to the Standing Chapter 13 Trustee along with evidence of current regular income, no later than seven days prior to the first scheduled meeting of creditors provided for by 11 U.S.C. § 341(a). If a tax return is not due as of the date of the order for relief, but becomes due prior to confirmation, the debtor shall provide a copy of that tax return to the Standing Chapter 13 Trustee within fifteen (15) days from the date it is due.
(b) Failure to Comply.
A debtor’s failure to comply with L.B.R. 117(a)(1) or (a)(2) above may constitute grounds for dismissal of the Chapter 13 case pursuant to 11 U.S.C. § 1307(c)(1).
(c) Notice of Motion Under L.B.R. 117(b).
Notice of any motion to dismiss under L.B.R. 117(b) for failure to comply with L.B.R. 117(a)(1) or (a)(2) shall be given in accordance with L.B.R. 202 and in the time frame specifically established in L.B.R. 202(b)(3)(C).
(d) Request for Extension.
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Any request to extend the deadline for compliance with L.B.R. 117(a) shall be made by motion filed before the expiration of the deadline for compliance and must state good cause for
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