Service Responsibilities. Insolvency, which is a part of the Compliance function for the Small Business/Self Employed Operating Division of the Service, handles all bankruptcy cases and is primarily responsible for the Service’s bankruptcy program. See IRM 5.9.1.4 http://publish.no.irs.gov/getpdf.cgi?catnum=39955, Overview of Bankruptcy; The Role of Insolvency.

Insolvency. Insolvency is divided into a Field function consisting of more than 80 posts of duty geographically distributed throughout the country and a single Centralized Insolvency Operation (CIO) in Philadelphia. How work is allocated between Field Insolvency and the CIO is set forth in IRM 5.9.1.4(2), Overview of Bankruptcy; The Role of Insolvency; Insolvency Organizations.

Information as to Commencement of Cases. The Service may learn of the commencement of a bankruptcy case from four principal sources:

Notice of an order for relief in a bankruptcy case is required under Bankruptcy Code section 342. Federal Rule of Bankruptcy Procedure 2002 prescribes to whom the notice is given and in what manner.

Case Referrals to Counsel. When a case is referred to Field Counsel, a file should be opened. This case file should be closed after legal advice has been given on the referred issue or problem. If the case is referred to DJ, the file will remain open until the case is closed in DJ. Absent special circumstances, the case file should not be kept open until the conclusion of the bankruptcy proceeding.

Advisory Function. Legal questions may arise concerning matters in connection with which there is no immediate controversy, in the sense that there is no pending adversarial action in court. Instead, Insolvency personnel may have certain bankruptcy procedural questions such as whether:

Questions may also arise concerning what action, if any, should be taken to collect federal taxes from persons who are not parties to the bankruptcy case, such as whether to assert that any person may be liable under the provisions of I.R.C. § 6672.

Affirmative Action Required. Where federal taxes are involved in a bankruptcy case, many controversies may arise affecting the interests of the United States. Some controversies relate to the merits of claimed federal taxes.

United States as a Petitioning Creditor. While legally permissible, it is highly unusual for the United States as a creditor to join with other creditors in commencing an involuntary case against an individual, partnership, or corporation.

Notice of the Case. Under Federal Rule of Bankruptcy Procedure 2002(e), if it appears that there are no assets in a Chapter 7 liquidation case from which a dividend can be paid, the notice of the meeting of creditors may state that it is unnecessary to file claims and that if sufficient assets become available, further notice will be given for the filing of claims.

For procedures relating to processing Chapter 7 Cases, see IRM 5.9.6 http://publish.no.irs.gov/getpdf.cgi?catnum=39962, Processing Chapter 7 Bankruptcy Cases.

Responsibilities and Authority. With the exception of initial clerical processing and some other clerical monitoring, Chapter 11 case work remains the responsibility of Field Insolvency units. See IRM 5.9.8 http://publish.no.irs.gov/getpdf.cgi?catnum=39964, Processing Chapter 11 Bankruptcy Cases.

Report from Insolvency Group. When a case is referred, Field Counsel should consider what information and data may be required in order for Field Counsel to properly perform its function. Any required information and/or data should be requested from the Field Insolvency unit.

Immediate Examination of Court Papers. After a file is opened, copies of court papers should be examined immediately upon receipt. In many cases, hearings are set with very short notice for the Government to act on proposed orders that affect its rights.

Property Sold Free of Lien. If property is authorized by the court to be sold free and clear of liens, it is advisable to have the order of sale provide that the liens of the United States shall attach to the proceeds of sale in the same order and priority as they attached to the property.

Satisfactory Payment of Taxes under Plans of Reorganization. Insolvency should decide whether a plan is acceptable, but Field Counsel should advise the Insolvency staff to ensure that all relevant factors are considered. Generally, a plan of reorganization is referred for review by Field Counsel only after a defect has been identified with the plan. Local procedures may affect the nature and timing of referrals of reorganization plans for review.

Plan Seeking to Avoid Taxes. A special ground for objecting to the confirmation of a reorganization plan is that its principal purpose is the avoidance of taxes. See 11 U.S.C. § 1129(d).

Processing Case. Procedures relating to the processing of Chapter 13 cases by local Insolvency Groups can be found at IRM 5.9.10http://publish.no.irs.gov/getpdf.cgi?catnum=39967, Processing Chapter 13 Bankruptcy Cases.

Unfiled Returns. An objection to the confirmation of debtor’s plan and/or an order to compel the filing of a return should be filed where the debtor has failed to file return(s) for pre-petition year(s). For cases commenced on or after October 17, 2005, 11 U.S.C. § 1308(a) provides that before the 341 meeting, the debtor must file all returns due in the four years preceding the petition. The trustee may hold open the first meeting of creditors for a period of time to allow the debtor additional time to file any unfiled returns. The Service may object to confirmation, or seek dismissal or conversion of the case, if the debtor fails to comply with section 1308. 11 U.S.C. §§ 1307(e), 1325(a)(9).

Current Liabilities. A common cause of regular income earners’ tax liabilities is insufficient withholding of tax from wages, with the result that an unpaid amount for the most recent year becomes apparent eight or nine months after commencement of a Chapter 13 case. Field Counsel may wish to contact the debtor’s attorney regarding this matter. Note also for cases filed on or after October 17, 2005, Bankruptcy Code section 521(j) provides that if a debtor under any chapter fails to file a tax return that becomes due after the commencement of the case, or to properly obtain an extension, the Service may request that the court convert or dismiss the case and the court must do so unless the debtor files the return within 90 days of the request.

Satisfactory Payment of Taxes Under Regular Income Plans. Many of the plans submitted in Chapter 13 cases fail to provide for satisfactory payment of federal taxes required to be paid under Bankruptcy Code sections 1322(a)(2) (priority taxes), 1325(a)(4) (general unsecured taxes), and 1325(a)(5) (secured taxes).

Responsibility for the timely filing of the Service’s proof of claim rests with Insolvency. See IRM 5.9.1.4(14), Overview of Bankruptcy; The Role of Insolvency; Overall Responsibilities. Proofs of claims are either prepared at the Centralized Insolvency Operation through the Automated Proof of Claim (APOC) system or manually prepared by Insolvency caseworkers. See IRM 5.9.13.2(2), Manual Proofs of Claim and Common Claim Issues; Claim Systems; Manual Reviews and Calculations.

Information regarding forms to file, types of claims, classification of priorities of claims, criteria for filing amended claims, and additional guidance regarding the proof of claim filing process can be found at IRM 5.9.13 http://publish.no.irs.gov/getpdf.cgi?catnum=39970, Manual Proofs of Claim and Common Claim Issues.

Pension Underfunding Penalties. Any bankruptcy case with I.R.C. § 4971 tax issues must be coordinated with the Significant Bankruptcy Case Coordinator in the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5. The Service will argue in appropriate cases that the pension underfunding penalties arising under section 4971 that relate to post-petition pension obligations are entitled to administrative expense priority under Bankruptcy Code section 503(b)(1)(A).

Sensitive and Important Cases. Matters that must be pre-reviewed by the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5 will be referred to the Tax Division.

Direct Referral from Insolvency. In certain bankruptcy matters that require virtually no legal determinations or where the law is clear, Insolvency will directly contact and refer cases to the U.S. Attorney. The types of cases that fall within the direct referral program are listed in IRM 5.9.4.14.1, Common Bankruptcy Issues; Referrals – Representing IRS in Bankruptcy Court; Direct Referrals.

Referrals Made by Field Counsel Matters that do not meet the direct referral criteria should be referred from Insolvency to Field Counsel who in turn will refer the matters to the Tax Division or U.S. Attorney’s Office via a referral letter or litigation report.

Matters to be Referred to the Tax Division. The following matters must be referred to the Tax Division by all Field Counsel offices:

Acceptance or Rejection of Plans. Field Counsel may directly file an acceptance or rejection of a plan so long as the U.S. Attorney concurs, and subject to the following conditions:

Settlement Authority. The Service’s settlement authority with regard to an objection to the Service's claim depends upon whether an objection to claim has already been filed by the trustee or the debtor.

See CCDM 36.2.1.1.5.5 http://publish.no.irs.gov/getpdf.cgi?catnum=39015, Appeal Recommendations in General; Preparation of Appeal Letters; Transmittal of Appeal Letter; Bankruptcy Court Cases, for procedures to follow when an adverse decision is entered in the bankruptcy court.

General Rule. The Service will not consider an administrative offer in compromise from a taxpayer in bankruptcy. If a taxpayer in bankruptcy submits such an offer in compromise to the Service, the offer will be returned as “nonprocessable.” See Rev. Proc. 2003-71, 2003-36 I.R.B. 517.

Consideration of Payment Proposals. The Service will consider payment proposals submitted by taxpayers in bankruptcy through the plan confirmation process. Consistent with its responsibility to protect the Government’s interests, the Service will not, however, accept less than what is statutorily required to be paid under the Bankruptcy Code unless the taxpayer demonstrates that agreeing to receive less under a bankruptcy plan is in the Government’s best interests. This is a discretionary determination to be made in the context of a particular bankruptcy case.

Burden on Taxpayer. The taxpayer has the burden of demonstrating that it is in the Government’s best interest to accept less favorable treatment than is statutorily required in a bankruptcy case.

Specific Bankruptcy Chapters. The Service’s policy and general rules regarding offers in compromise in bankruptcy can be found in IRM 5.9.4.10, Common Bankruptcy Issues; Offers in Compromise and Bankruptcy. Guidelines for the consideration of payment proposals for bankruptcy cases filed under Chapters 11,12, and 13 can be found in IRM 5.9.8.5, IRM 5.9.9.4.2(5), and IRM 5.9.10.5.5(4), respectively.

Stay of Tax Court Proceedings. For cases filed before October 17, 2005, the commencement or continuation of a proceeding before the Tax Court concerning the debtor is prohibited under Bankruptcy Code section 362(a)(8). For cases filed on or after October, 17, 2005, however, the automatic stay applies only to Tax Court cases concerning tax periods that ended before the petition date when the debtor is an individual. When the debtor is a corporation, the stay applies to any debt that can be determined by the bankruptcy court.

Circumstances for Lifting the Stay. The circumstances under which the attorney handling the Tax Court case may wish to have the stay lifted to allow for the Tax Court litigation to proceed include:

See IRM 8.7.6 http://publish.no.irs.gov/getpdf.cgi?catnum=50792, Appeals Bankruptcy Cases, for Appeals procedures.

See IRM 4.27.3 http://publish.no.irs.gov/getpdf.cgi?catnum=27752, Review and Processing Procedures, for Examination procedures.

Issuance of Notice of Deficiency to Debtor. Bankruptcy Code section 362(b)(9)(B) clarifies that the Service may issue a notice of deficiency to a bankrupt taxpayer and not violate the automatic stay.

General Provisions. Collection actions against the debtor or property of the estate are generally prohibited by the provisions of the automatic stay. See 11 U.S.C. § 362(a). Relief from the stay may be sought by a party in interest under section 362(d), or the stay may terminate by operation of law under section 362(c). The automatic stay is curtailed in certain cases concerning repeat bankruptcy filers who file again after October 17, 2005; sections 362(c)(3), 362(c)(4) and 362(n) provide that the automatic stay either terminates within 30 days, or does not go into effect at all, in certain cases concerning repeat filers.

In determining whether to seek relief from the stay, the attorney handling the case should ascertain whether the granting of a bankruptcy discharge in the case is imminent. This may eliminate the need to request a lifting of the stay as, in most cases, a discharge would lift the stay pursuant to section 362(c)(2). This factor should be specifically discussed in any recommendation to the Tax Division or U.S. Attorney’s Office. Note that a discharge does not lift the stay of acts against property of the estate, which continues until such property is no longer property of the estate. See 11 U.S.C. § 362(c)(1).

If lifting of the stay appears to be imminent, Field Counsel should advise the Service that no request to lift the stay will be filed unless the Service has special reasons for it to be lifted.

As a practical matter, the discharge should be granted in Chapter 7 cases involving individuals within six months of the date that the bankruptcy petition is filed or the case is commenced.

In Chapter 13 cases, unless the debtor is granted a hardship discharge under section 1328(b), a discharge will be granted only after the debtor has made the payments provided for under the plan. 11 U.S.C. § 1328 A plan may be up to five years long. 11 U.S.C. § 1322(d).

In Chapter 11 cases, discharge will generally occur upon confirmation of the plan. 11 U.S.C. § 1141(d). Confirmation may occur at any time up to several years after the bankruptcy petition is filed. For Chapter 11 cases of individuals filed on or after October 17, 2005, the discharge is not granted until completion of all payments under the plan.

Service employees are to exercise due diligence in ensuring that the stay is not violated, and actions taken in violation of the stay are corrected expeditiously. See IRM 5.9.3.6http://publish.no.irs.gov/getpdf.cgi?catnum=39958, Debtor's Delinquent Accounts; Automatic Stay.

Trustee’s Failure to Pay Taxes. If the trustee (or debtor in possession) has funds on hand sufficient to pay the taxes that accrue during the estate’s administration, and fails to make payment within a reasonable time after receipt of a claim, the local IRS Insolvency Unit may refer the matter to the local SB/SE Field Counsel office. If the trustee or debtor in possession fails to file federal tax returns with respect to federal tax liabilities incurred after the proceeding has begun, or to pay the federal taxes in question when due, the Government may seek relief by filing either a motion to dismiss the case or a motion to obtain an order requiring the trustee (or debtor) to comply with the applicable federal tax statutes.

Action to Ensure Payment of Current Trust Fund Taxes. In some jurisdictions, local bankruptcy rules or a standing order issued by the bankruptcy court mandate that the debtor or trustee timely file and pay all taxes, including withholding taxes.

For bankruptcy cases filed after October 17, 2005, 28 U.S.C. § 960 expressly requires that a tax arising from post-petition business operations shall be paid on or before the due date of the tax under applicable nonbankruptcy law in most cases. Also effective for cases filed after October 17, 2005, failure to timely file post-petition tax returns and pay post-petition taxes is an express ground for conversion or dismissal of a Chapter 11 case pursuant to 11 U.S.C. § 1112(b)(4)(I), and 11 U.S.C. § 503(b)(1)(D) provides that a governmental unit shall not be required to file a request for payment of administrative expense taxes.

Bankruptcy discharges do not extinguish discharged tax liabilities. The Service may, however, abate otherwise proper assessments against a taxpayer following a bankruptcy discharge if the Service determines that collection of the discharged tax is unlikely. This abatement is generally based on the determination that the taxpayer has no assets from which the Service can collect. The discharged liability is abated pursuant to the authority of section 6404(c), which permits the Service to abate the unpaid portion of an assessment when the Service determines that the administration and collection costs would not warrant collection of the amount due.

If it is later determined that collection is feasible before the collection limitations period has expired (e.g. previously unknown assets are discovered), the abatement may be reversed in order to properly reflect the taxpayer’s unpaid assessment in the Service’s records. Unlike an abatement under section 6404(a), an abatement under section 6404(c) is not a determination of the amount of the tax liability. A section 6404(c) determination is a collection determination and therefore reversible without having to make a new assessment.

Referrals to Counsel Service personnel in Insolvency, Compliance, LB&I, Appeals and TEGE should identify and refer to SB/SE Field Counsel offices Chapter 11 bankruptcy cases in which the corporate taxpayer has major tax liabilities or significant audit impact to items claimed on returns or which may involve significant or sensitive issues for the Service, for handling as part of the Significant Bankruptcy Case Program. See IRM 5.9.8.4.2(15), Processing Chapter 11 Bankruptcy Cases; Initial Case Review for Chapter 11; Aspects of the Initial Case Review in the Chapter 11 Case; Significant Cases and Referrals to Area Counsel, and IRM 5.9.4.14.3, Common Bankruptcy Issues; Referrals – Representing IRS in Bankruptcy Court; Referrals on Significant Bankruptcy Case Issues.

Cases Without Referral. In addition to notification from Service personnel, Field Counsel may learn of a new significant bankruptcy filing on its own through the news media. Moreover, in jurisdictions where numerous large bankruptcies are historically filed, (such as the Southern District of New York and the District of Delaware), local Insolvency groups (or local SB/SE Counsel) are responsible for checking PACER (the bankruptcy court system’s electronic database) on a frequent, periodic basis to determine if any new Chapter 11 filings qualify as significant.

Coordination. Early identification/referral allows for the required coordination of examination issues with bankruptcy procedural questions on an expedited basis. The coordination is to be achieved through a team approach with all of the Service personnel involved in the case, including Counsel. SB/SE and LB&I Field Counsel will be the principal participants in large bankruptcy coordination, because all bankruptcy cases are handled by SB/SE, but the taxpayers are most often LB&I taxpayers. Associate Chief Counsel offices will also be involved where technical issues require coordination. To facilitate coordination with and among Associate offices, a Significant Bankruptcy Case Coordinator has been designated in the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5.

Significant Bankruptcy Case Program Criteria. The criteria for referral include the following:

Handling by Counsel on Referral. Immediately upon identification by Service personnel of a case that meets the significant case criteria, the responsible person must prepare a "Significant Corporate Bankruptcy Referral" form and forward it to Field Counsel. (Because of the very expedited nature of this litigation, Insolvency personnel should also notify Field Counsel of the upcoming referral by phone as well.) The bankruptcy case is to be opened as a Chapter 11 referral on receipt by Field Counsel, who should review the case to determine whether the criteria described above are present. Field Counsel should also determine if a referral concerning the debtor or a related entity has been made to another Counsel office and if so, the nature of the referral. Primarily, Field Counsel will determine if LB&I Counsel in the location where an audit may be ongoing has been involved in the substantive tax issues.

Expedited Exam Determination. Within three days of the referral, SB/SE Field Counsel should determine whether the tax issues warrant expedited examination procedures by analysis of all the facts and circumstances, including:

Primary Field Counsel. SB/SE Field Counsel with jurisdiction over cases pending in that bankruptcy court has primary responsibility for all aspects of the case. In special circumstances, SB/SE or LB&I Field Counsel in another city may request to be the primary office. Special reasons for remote bankruptcy responsibility should be compelling and can include:

Request for Remote Responsibility. Within one week of Field Counsel opening a case, a memorandum designating another Counsel office as the primary office for special issues must be sent to the Area Counsel (SB/SE) for that area. If a dispute exists as to which Counsel office will act as the primary office, the memorandum must state the reasons for the dispute and the Area Counsel of the two offices will confer and decide on the primary office.

Coordination with LB&I Field Counsel. If expedited examination procedures are warranted and an LB&I attorney is not already assigned, SB/SE Field Counsel will first contact the LB&I Associate Area Counsel for the geographic office responsible for the taxpayer who will immediately assign an LB&I attorney to work with the audit team.

Counsel Memorandum. Within three working days of receipt of the Integrated Data Retrieval System (IDRS) information, the SB/SE Field Counsel prepares a standard memorandum to be issued to the LB&I agents in the field, as well as to all other potentially interested functions within the Service. Large, corporate taxpayers often have significant pension liabilities, so TEGE should be included. In some circumstances, it may be more appropriate for this memorandum to be drafted by Counsel but issued by an LB&I manager to the audit team. In either event, this memorandum will discuss the facts and circumstances and whether they warrant expedited examination procedures. Field Counsel must conclude that expedited procedures are warranted in all corporate Chapter 11 proceedings where the unassessed proposed tax liability, taking into account all open tax years and prepetition interest, will exceed $1 million, and where the outstanding assessed liability with prepetition interest exceeds $10 million. If expedited examination procedures are not warranted, assistance by LB&I Field Counsel as to any specified issues should be offered. A copy of the memo should be forwarded to the Field Insolvency office. It should indicate that the SB/SE Field Counsel should be kept advised of the audit’s progress and any other issues that might affect the conduct of the bankruptcy. See Exhibit 34.12.1-3http://publish.no.irs.gov/getpdf.cgi?catnum=29689for a sample of the notification memorandum.

Additional Content of Memorandum. If the expedited procedures are warranted, the memorandum should also advise the audit team of the following items.

Coordination with Associate Chief Counsel Offices. Because of the complexity of the issues involved in many large bankruptcy cases, Field Counsel may require formal or informal legal advice from the various Associate Chief Counsel Offices. To facilitate coordination with these offices, Field Counsel may contact the Significant Bankruptcy Case Coordinator in the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5, who will direct Field Counsel to technical experts in the National Office and coordinate the response of several offices as necessary.

New or Novel Issues. Field Counsel will refer any novel or significant questions of the interpretation of the Bankruptcy Code to the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5 through the Significant Bankruptcy Case Coordinator.

Pension Underfunding Penalties. Any bankruptcy case with I.R.C. § 4971 tax issues must be coordinated with the Significant Bankruptcy Case Coordinator. The Service will argue in appropriate cases that the pension underfunding penalties arising under section 4971 that relate to post-petition pension obligations are entitled to administrative expense priority under 11 U.S.C. § 503(b)(1)(A).

Certain Motions to Sell. Motions to sell or otherwise dispose of a significant or material portion of the debtor’s assets for consideration other than cash should be forwarded to the Significant Bankruptcy Case Coordinator for coordination with the Office of Associate Chief Counsel (Corporate). Such transactions create complex substantive tax issues.

Request for Extension of the Bar Date. Before a request to extend the bar date is made, Field Counsel should make a realistic assessment of how much time is needed as well as an assessment of any negative consequences that might flow from the failure to make such a request or the failure to meet the extended deadline if granted. A decision should be made as soon as possible as to whether the court should be approached to discuss the complexities of the tax examination and the time frames necessary for the filing of an accurate claim. The decision should be based on several factors, such as:

If the decision is made to seek an extension, Counsel should be candid with the court about the problems involved in finalizing the tax claim.

Liabilities Listed on the Proof of Claim. To the extent possible the proof of claim should be specific with respect to the types of tax, the amounts owed, and the periods to which those amounts relate.

Substantive Tax Issues. The transactions contemplated in Chapter 11 plans in large bankruptcy cases often create complex substantive tax issues involving the use of certain tax attributes, such as net operating losses, after the reorganization. Whether and in what amount or form the tax attributes survive may have significant tax effects. Examples of these issues include certain acquisitions under I.R.C. § 269, limitations on net operating loss carry forwards under I.R.C. § 382, and income from discharge of indebtedness under I.R.C. § 108. These issues are difficult to identify without a detailed knowledge of the substantive tax law and the proposed bankruptcy transactions. The following procedures provide a mechanism whereby substantive tax issues can be identified during the plan review process and archived for use by examiners in future audits of the taxpayer. If the principal purpose of the plan is the avoidance of taxes, the Service could object to the plan under 11 U.S.C. § 1129(d). See CCDM 34.3.1.1.4(6), Procedures in Bankruptcy Cases; General Procedures in Bankruptcy Cases; Chapter 11 Case Procedures; Plan Seeking to Avoid Taxes. See also CCDM Exhibit 35.11.1-1, Issues Requiring Associate Office Review

Field Counsel Review and Coordination of Plan Documents. Field Counsel assigned to the bankruptcy case will initially review the disclosure statement and plan and identify any potential issues, including substantive tax issues raised by the transactions contemplated in the plan. If issues are found that require the assistance of an Associate Chief Counsel office, Field Counsel will contact the Significant Bankruptcy Case Coordinator in the Office of the Associate Chief Counsel (Procedure & Administration), Branch 5, who will coordinate the issue with the appropriate technical subject matter experts within the various Associate Chief Counsel offices. LB&I Field Counsel will be invited to review the plan if there are issues related to audit issues on which LB&I Field Counsel has previously provided assistance.

Referral of Plan Documents in Certain Cases. To assist Field Counsel in identifying and evaluating significant substantive tax issues, plan and disclosure statements meeting the case criteria described below should be immediately referred to the Significant Bankruptcy Case Coordinator for expedited review by technical subject matter experts in the Associate Chief Counsel offices. Bankruptcy cases with these criteria are likely to involve significant tax issues and immediate referral of these plans and disclosure statements will give technical subject matter experts additional time to evaluate these voluminous documents. Therefore, disclosure statements and plans worked under the Significant Bankruptcy Case Program should be forwarded to the Significant Bankruptcy Case Coordinator in all cases in which:

Pension Penalties and Certain Motions to Sell. As indicated in CCDM 34.3.1.3.3(6) and (7), Procedures in Bankruptcy Cases; Significant Bankruptcy Case Program; Coordination; Pension Underfunding Penalties; Certain Motions to Sell, cases with pension underfunding penalties under I.R.C. § 4971, and motions to sell or otherwise dispose of a significant or material portion of the debtor’s assets for consideration other than cash, should also be referred to the Significant Bankruptcy Case Coordinator.

Send Plan by E-mail. Whenever possible, the disclosure statements, plans, and motions should be downloaded from PACER and sent to the Significant Bankruptcy Case Coordinator via e-mail. The e-mail should indicate the basis for the referral to the National Office and the relevant deadlines in the bankruptcy case.

Plan Review Memoranda. If an Associate Chief Counsel office has identified issues that should be addressed in future audits, it will issue a memorandum to the LB&I bankruptcy contact in Ogden with a copy to the SB/SE Field Counsel. Both memoranda will be characterized as an “information report,” which will be reflected on the Service’s database and used during future audits.