Debtor – Duties (updated December 1, 2018)

(a) Duty to Maintain Books and Records. Unless the Trustee appointed by the Court takes possession of books and records of an estate, the debtor shall maintain, preserve and keep in safe storage all such books and records during the time the case is pending. (b) Duty to Produce Records. Upon request and without order of the Court, the debtor shall make his books and records available to the Trustee.

The records shall be produced within 14 days of the request and shall include the following types of records: (1) Books, records, and other documents reflecting title, encumbrances, and the nature, extent, value and location of all assets; (2) A complete accounting of all cash on hand; (3) A complete inventory of the assets of the estate unless that inventory is set forth in the schedules; (4) Copies of any inventories prepared by or for the debtor within the preceding 12 months; (5) The debtor's federal income tax returns for the three-year period preceding the date of filing of the petition; (6) Bank statements and canceled checks for the 12-month period prior to the date of the petition.