Also consider whether the creditor's request was "timely" as required under 521(e)(2)(A)(ii). At a NACBA convention I attended in 2005, I recall the issue being raised that if the debtor had already provided a copy of the tax return (or transcript) to the trustee at the time the creditor made its request, then perhaps the request was untimely. The language in under 521(e)(2)(C) which reads "at the time the debtor provides such tax return or transcript to the trustee" supports that argument. Since I always mail my client's tax returns to the Trustee the day after I file the case, no creditor could ever submit a "timely" request under this view. Whether you'd want to risk dimsissal of the case on such a smarty-pants interpretation is another question. However I certainly think that a request made by a creditor later than 7 days before the 341(a) Meeting is untimely under 521(e)(2)(A)(i) .
And playing devil's advocate to Larry's comment below, I think that Section 521(e)(2) can be read that you have to provide the creditor with the same document (return or transcript) that you provided to the trustee.
I've only had the tax return requested once by a creditor's attorney, several years ago, and although not "timely" as per above, decided it wasn't worth the fight and there was nothing of concern in the client's return. So I sent it to them.
Jim
James R. Selth
Weintraub & Selth, APC
12121 Wilshire Boulevard, Suite 1300
Los Angeles, California 90025
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jim@wsrlaw.net
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