MAILING LIST OR MATRIX

(a) Matrix Contents. A debtor must file with the voluntary petition a master mailing matrix containing the names and addresses of the debtor and all known parties in interest. In addition, in a case under Chapter 11, the debtor must include in the matrix the Internal Revenue Service, the income taxing authority for each state in which the debtor has resided or filed (or was required to file) an income tax return during the three (3) years prior to commencement of the case, and the taxing authority for each county in which the debtor holds an ownership interest in real property. Ver.

25.01 (December 1, 2025) 4 (b) Matrix Form. The master mailing matrix must be submitted in the form required by the Court and available on the Court’s website. (c) Supplemental Matrix. The debtor must file a supplemental mailing matrix with any schedule or amended schedule that contains a change in address of an entity entitled to notice or adds the name of an entity not listed on the original matrix.

If a scheduled party in interest was omitted from, or incorrectly listed on, the mailing matrix, the debtor must file a supplemental mailing matrix that corrects the error promptly after it is discovered and is accompanied by the applicable filing fee. (d) Verification. The master mailing matrix and any supplemental matrix must be dated and verified. The verification must state that to the best of the affiant’s knowledge, information, and belief, the matrices are accurate and complete.