Message from the U. S. Marshal:

Please be advised that the possession and use of cellular telephones, laptops computers and similar electronic devices are prohibited in the Federal Courthouse.

To assist U. S. Marshal Service personnel in reducing the amount of time it takes to go through our security screening process, please secure your cell phones, laptops, and similar electronic devices before entering the Courthouse.

Providing Tax Returns to Trustees

11 U.S.C §521(e)(2) requires debtors to provide to the trustee a Federal Tax Return

1. The tax return (or transcript) should be for the most recent tax year ending immediately prior to the commencement of the case.

2. Federal Tax Return must be submitted not later than 7 days before the date first set for the §341 meeting.

3. Failure to comply with this requirement requires dismissal of the case, unless the debtor demonstrates that the failure to comply is due to circumstances beyond the debtor's control.

4. Submit in PDF format, via email to the trustee appointed in the debtor(s) case (trustees listed below). Please DO NOT send tax returns to trustees in paper format.

5. Subject line of e-mail should reflect “Tax Return,” 341 date (example 1/1/06) and
debtor(s) case number.

Chapter 7 Trustees

William C. Carn, III

jj@billcarn.com

Susan S. DePaola

tax.returns@knology.net

Collier H. Espy, Jr.

kc@espymetcalf.com

Daniel G. Hamm

cwilkins@hammwilkins.com

Robert Reynolds

robreynolds1@bellsouth.net

Cecil M. Tipton, Jr.

rayandtipton@bellsouth.net

Chapter 13 Trustee

Curtis C. Reding

taxreturns@ch13mdal.com

Trustees may NOT provide tax returns to other parties.