Abandonment

(a) No Asset Notice. In cases in which a no asset notice is issued and not superseded by an asset notice, the trustee is relieved of the requirement of giving notice of abandonment or disposition of property under FED. R. BANKR. P. 6007(a). Such abandonment shall be effective 14 days after the notice unless an objection is filed, in which case a hearing will be set. (b) Property Value.

In a Chapter 7, 12 or 13 case, the trustee or debtor is relieved of the notice requirement imposed by FED. R. BANKR. P. 6007(a) when the proposed abandonment relates to property with a net value to the estate of less than $1,000 per item and less than $2,500 in the aggregate. 34 6070-1 Tax Returns, Transcripts & Tax Refunds (a) Providing or filing tax returns or transcripts. Any tax return or transcript provided or filed under 11 U.S.C. § 521(e) or (f) shall be: (1) provided or filed electronically in a format consistent with ECF Procedure 8; and (2) transmitted electronically to the United States trustee at the time it is otherwise provided or filed. The e-mail address for the United States trustee for the Middle District of Tennessee is [email protected].

(b) Request to Inspect or Copy. Any request for a tax return or transcript or to inspect or copy a tax return or transcript under 11 U.S.C. § 521(e), (f) or (g): (1) shall be filed electronically; (2) shall be served on the debtor and on the debtor’s attorney; (3) shall identify the individual who will be doing the inspecting or copying; (4) is invalid unless the request includes a working e-mail address for the requesting party; and (5) is invalid unless the request includes this signed statement: “[The requesting party] will maintain the confidentiality of any requested, inspected or copied tax return (or transcript) consistent with § 315(c) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.” 35 PART VII ADVERSARY PROCEEDINGS