A different office of the Internal Revenue Service called the Special Procedures Section processes Federal tax returns filed by Chapter 13 debtors. The IRS does this to help them avoid accidentally issuing notices in violation of the automatic restraining order. However, it often results in tax refunds being delayed.

To be certain that you receive any refund in a timely manner, you should file your tax returns each year as early as you possibly can. If you owe any taxes for prior years, the refund may be kept by the IRS. If this happens, discuss it with your attorney immediately.

INSTRUCTIONS REGARDING INCOME TAX RETURNS AND REFUNDS

(latest Tax & Refund Letter from the Trustee)

IF YOU FAIL TO COMPLY WITH THE REQUIREMENTS REGARDING THE TURNOVER OF YOUR FEDERAL INCOME TAX
RETURNS AND/OR REFUNDS, THE TRUSTEE MAY FILE A MOTION FOR DISMISSAL OF YOUR CHAPTER 13 CASE WITH
THE BANKRUPTCY COURT.

1) File your returns by the due date established by the Internal Revenue Service.

2) Immediately upon filing your return, send a complete copy of the Federal Return (including all schedules), W-2 statements, 1099s, K-1, etc. (all papers you send to the I.R.S.) to your attorney who will provide a copy to the Trustee.
• If you are not represented by an attorney, upload your federal return at https://www.bkdocs.us or send a copy to: Tammy L. Terry, 20750 Civic Center Dr., Suite 290, Southfield, Michigan 48076
• Please redact (cross out) the social security numbers of the taxpayer(s), dependents, and names of dependents. If this data is not redacted, your return may be rejected and returned to you. This is to protect your Personal Information.
• Include your case number on the first page of the federal tax return and on the memo area of the tax refund check.

If the Federal Return is not received by our office, we may file a motion to dismiss your case. The filing deadline for tax returns is April 15, 2026.

3) Please review your Plan terms; if your Plan requires that you turn over the Federal Tax Refund to the Trustee and you receive a refund, you should:

(1) Issue a check payable to Tammy L. Terry, Trustee, and note in the memo “2025 Tax Refund”; or
(2) Endorse the actual refund check received from the IRS payable to Tammy L. Terry, Trustee.
a. Mail the Tax Refund to the following address:
Chapter 13 Trustee – TLT
P.O. Box 2039
Memphis, TN 38101-2039.

b. If you are unsure about the tax return requirements, contact your attorney.

4) If you have filed an extension of time to file your returns, send a copy of the approved extension by May 1st to your attorney, who will provide a copy to the Trustee.

5) If you receive an INTERCEPT, DELAY or ERROR notice, please send a copy to your attorney as soon as you receive it.

6) If you have any questions regarding this letter, please contact your attorney.

HELP US ADMINISTER YOUR CASE:
Sign up with NDC at www.ndc.org/tdetr2 for online access and to monitor your case on a regular basis: Review periodic messages from the Trustee,
verify your plan payments and verify creditors who are being paid.