| RULE 14. |
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INCOME TAX REFUNDS |
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14.1 |
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Offset of Income
Tax Refund ( 6070-1) |
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The Internal Revenue
Service is authorized: |
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a.
to make income tax refunds, in the
ordinary course of business to the debtors in Chapter 7 and Chapter 13 cases,
unless directed otherwise in writing by the trustee or the Court, and |
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b.
the Internal Revenue
Service is authorized to offset any
refund against any taxes due to the United States. |
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14.2
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IRS Duty to Notify
Court and Trustee |
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Where the Internal
Revenue Service has on file with the Bankruptcy Court a proof of
claim covering tax liabilities of the debtor, the IRS must - in
letter form, or
by amended claim - notify the Bankruptcy Court and the Trustee of any and all offsets made pursuant to
authorization in all such cases. |
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14.3 |
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IRS
Assessment of Tax Liabilities (6070-1) |
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The Internal Revenue
Service will assess tax liabilities which are due in all cases on
voluntarily filed tax returns. |
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14.4 |
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Modification of
Stay |
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The stay afforded by
11 U.S.C. Section 362 is modified to the extent provided by this
Rule. |