After review, the chapter 7 trustee may electronically endorse the Proposed

Abandonment. If the trustee endorses the Proposed Abandonment, the requesting party may file and serve a Notice of Proposed Abandonment upon all interested parties in the form attached to these Local Rules as Local Bankruptcy Form 6007-1-A. If the trustee fails to endorse the Proposed Abandonment, the requesting party may not file or serve a Notice of Proposed Abandonment. If no objections to the Proposed Abandonment are filed by the objection deadline set out in the Notice of Proposed Abandonment, the requesting party may file a Notice of Abandonment in the form attached to these Local Rules as Local Bankruptcy Form 6007-1-B. If the trustee endorses the Notice of Abandonment, the property identified in the Notice of Abandonment will thereby be abandoned and no longer be property of the bankruptcy estate. Should the trustee fail to endorse the Proposed Abandonment or the Notice of Abandonment as requested, the property shall remain property of the Estate.

COMMENT (2013) Amendment to this rule is necessitated by the Tenth Circuit Court of Appeals decision In re Cook (Cook v. Wells Fargo Bank, N.A.) 2013 WL 1297590 (10th Cir. 2013). The rule provides a streamlined process for a party in interest to obtain an abandonment of property of the bankruptcy estate. The rule permits a party in interest to prepare and file appropriate pleadings, and with the trustee’s consent, provide notice of the trustee’s intent to abandon to parties in interest.

After proper notice to parties in interest, and in the absence of objection, the trustee may abandon the property. Page 104 of 163 RULE 6070-1 TAX RETURNS AND TAX REFUNDS (a) Tax Requirements in Chapter 11, 12 and 13 Cases. Debtors in possession, chapter 11 trustees, and chapter 12 and 13 debtors, are subject to the requirements and regulations of the Internal Revenue Service and any applicable state or local taxing authority. Debtors who are not required to collect federal taxes as described in subsection (1) below and are not required to collect state and local taxes as described in subsection (2) below are required to comply only with subsection (3) below.

(1) Federal Taxes. The debtor, debtor in possession or the case trustee must comply with the Internal Revenue Code and regulations regarding withholding of taxes from the wages of employees, the payment of the employer’s FICA and FUTA tax liabilities, the making of deposits of such taxes, and the filing of employment tax returns as well as any excise or income tax returns for which the estate is liable. (2) State Taxes. The debtor, debtor in possession or the case trustee must comply with the laws and regulations of any applicable state or local taxing authority regarding withholding of taxes from the wages of employees; the collection and remittance of other types of tax which the estate is required to collect, deposit with, or remit to any applicable state or local taxing authority; the payment of unemployment insurance contributions to the appropriate state or local taxing authority; and the timely filing of returns accounting for the same.

(3) Filing and Payment. The debtor, debtor in possession or case trustee must: (A) timely file any required tax returns with the Internal Revenue Service; (B) timely file any required tax returns with any applicable state or local taxing authority; (C) timely file unemployment insurance contribution reports with applicable state or local authorities; and (D) pay taxes on a current basis. Returns and reports filed with and payments made to the Internal Revenue Service, the Page 105 of 163 Utah State Tax Commission and the Utah Department of Workforce Services should be delivered to the addresses stated in Local Rule 2002-1(h), not to the regular addresses for filing the returns and reports. (b) Tax Returns in Chapter 12 Cases.

The chapter 12 debtor must, at least 30 days before the first day required by law for the filing of the debtor’s federal tax return(s), forward to the case trustee a full and complete copy of the federal tax return(s), with all but the last four digits of the Social Security numbers redacted for each preceding year or portion thereof while the case is pending. (c) Tax Returns in Chapter 13 Cases. (1) A chapter 13 debtor must, no later than the day before the date of the first-scheduled § 341 Meeting, file with the appropriate tax authorities, any and all tax returns required under applicable nonbankruptcy law for all taxable periods ending during the four-year period before the filing of the petition. (2) A chapter 13 debtor must provide to the trustee, not later than 7 days before the date of the first-scheduled § 341 Meeting, a copy of the Federal and state income tax returns, with all but the last four digits of the Social Security numbers redacted required under applicable law (or at the election of the debtor, a transcript of such return) for the most recent tax year ending immediately before the commencement of the case and for which a Federal or state income tax return was filed.

At the same time, the debtor should also provide attachments or forms relating to nonwage income reported on the Federal tax return including, but not limited to: Schedule 1, Schedule C, Schedule E, Capital Gain Tax Worksheet, Form 1099-DIV, or 1099-INT. (3) The debtor may request from the Court an order extending the time period set forth in this subsection on notice to the case trustee and applicable taxing authority. If the debtor fails to comply with paragraphs (1) or (2) of this subsection Page 106 of 163 in the time period therein or as extended by the Court, the case may be dismissed under the procedures set forth in Local Rule 2083-1(g). (d) Modification of the Automatic Stay for Certain Assessments and Refunds of Taxing Entities.

Unless a party in interest objects and the Court orders otherwise, the stay under § 362 is modified to provide for the following assessments and refunds in any case filed in this district. The Internal Revenue Service, Utah Tax Commission, and the Utah Department of Workforce Services are authorized to: (1) assess tax liabilities reflected on voluntary filed tax returns and tax returns prepared under authority of applicable statutory provisions; and (2) make refunds in the ordinary course of business to debtors who have filed cases under chapter 9, 12 or 13, to case trustees appointed in chapter 7 and 11 cases, or, if a case trustee has not been appointed in a chapter 11 case, to the debtor in possession. Page 107 of 163 RULE 7003-1 COVER SHEETS IN ADVERSARY PROCEEDINGS A properly completed adversary proceeding cover sheet must be filed with the clerk at the commencement of each adversary proceeding unless the complaint is filed electronically. Unless documents are filed electronically, a properly completed civil cover sheet must be filed with the clerk with each notice of appeal and motion to withdraw the reference.

Copies of the appropriate cover sheets may be obtained from the clerk. Page 108 of 163 RULE 7004-1 PROCESS; SERVICE OF SUMMONS, COMPLAINT In all adversary proceedings asserting a claim against an individual under 11 U.S.C. §§ 523, 544, 547, 548, 549, 550 or 727, the plaintiff shall serve each defendant with the approved form Summons in an Adversary Proceeding and any notices that are affixed to the Summons when issued by the clerk. Page 109 of 163 RULE 7016-1 PRETRIAL PROCEDURES (a) Initial Pretrial Conference. The clerk must notify the parties of the date, time, and place of the initial pretrial conference required under Fed. R. Civ. P. 16(b), made applicable under Fed. R. Bankr. P. 7016.

Parties’ attorneys and unrepresented parties must attend the initial pretrial conference unless the court strikes the conference from its calendar. (b) Initial Scheduling Order. After the parties file the Report of Parties’ Planning Meeting required under Fed. R. Civ. P. 26(f)(2) - (3), made applicable by Fed. R. Bankr. P. 7026 and Local Rule 7026-1(a), or after the conclusion of the initial pretrial conference, the court will enter an initial scheduling order in accordance with Fed. R. Civ. P. 16(b), made appliable by Fed. R. Bankr. P. 7016. (c) Expedited Trial.

(1) The parties may request or the court may order that a trial be scheduled on an expedited basis if the amount in controversy is $50,000 or less. Parties requesting an expedited trial must make an election in the Report of Parties Planning Meeting at Local Form 7026-1. (2) Unless otherwise ordered by the court during the initial pretrial conference, a request for an expedited trial constitutes a stipulation by each of the parties to the following procedures and limitations: (A) The period to complete fact discovery shall be limited to no more than 120 days from the date of the initial pretrial conference. (B) Fact discovery shall be limited to: (i) (ii) no more than three (3) deposition hours per side; no more than five (5) requests for production or inspection under Fed. R. Civ. P. 34; Page 110 of 163 (iii) no more than five (5) interrogatories under Fed. R. Civ. P. 34 per side; and (iv) no more than two (2) requests for admission under Fed. R. Civ. P. 36.

(3) The parties may not file motions for summary judgment, motions for judgment on the pleadings or motions to dismiss for failure to state a claim. (4) The trial will be to no more than six hours on the record, with each of the parties afforded roughly equal time. (d) Proposed Final Pretrial Order. A proposed final pretrial order to be considered at a final pretrial conference under Fed. R. Civ. P. 16(e), made applicable by Fed. R. Bankr. P. 7016, must be in a form that substantially complies with Local Form