Notice re Chapter 13 Tax Refunds

Prior to January 20, 2010 confirmation orders from the bankruptcy court that required turnover of a debtor’s tax refunds to the Trustee, needed a provision ordering the IRS to pay those refunds directly to the Trustee.

On January 20, 2010, the United States District Court for the Eastern District of Michigan entered an order that prohibited the enforcement of such provisions. United States v. Carroll , __ B.R.__, 2010 WL 338040 (E.D.Mich. 2010).

Notice has been given that in cases in which an order confirming the plan has not yet been entered and in which the debtor’s plan provides for the payment of tax refunds to the trustee, the debtor shall sign, as requested by the trustee, (1) any appropriate IRS forms that authorize the IRS to forward the debtor’s tax refunds directly to the trustee, whether by check or direct deposit, and, (2) any appropriate form that will authorize the trustee to endorse, negotiate and deposit the debtor’s tax refund check for the debtor’s chapter 13 account.

You can read the court’s full notice here.

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