The United States Attorneys’ Offices generally handle the following bankruptcy matters:

1. • Complaints or other pleadings to sell property
2. • Cash collateral hearings
3. • Conversion from chapter 11 or 13 to chapter 7, or dismissal of chapter 11 or 13 cases
4. • Motions to compel distribution and accounting
5. • Motions to pay taxes (including administrative expenses) or stop the pyramiding of taxes
6. • Motions for a more particularized disclosure statement
7. • Motions for relief from the automatic stay
8. • Objection to confirmation of a plan
9. • Motion for order compelling the production of records and/or the filing of pre-petition tax returns
10. • Motion for order compelling the filing of post-petition tax returns
11. • Motion for order requiring the segregation and/or the deposit of post-petition trust fund taxes
12. • Adversary proceedings involving dischargeability (except those involving an attempt to evade tax or filing a fraudulent return (11 U.S.C. § 523(a)(1)(C)), fraud, or novel issues)
13. • Turn-over hearings
14. • Motions concerning valuation of property
15. • Objections to proofs of claims or proceedings to determine tax liability brought under 11 U.S.C. § 505(a) (except those involving substantive tax issues, trust fund recovery penalties, evidentiary hearings on disputed matters, or important or novel issues)
16. • Motions for return of funds retained in violation of the automatic stay or order of discharge (unless it is an action for contempt or damages are sought)

The United States Attorney’s Office and/or the IRS will refer all other tax-related bankruptcy matters to the Tax Division, including matters for which IRS National Office requires review, cases in which the debtors are prominent individuals or major corporations, and any matters not subject to the direct referral procedure. A Tax Division trial attorney also may assume responsibility for bankruptcy matters normally assigned to the United States Attorney’s Office if the trial attorney is involved in other aspects of the bankruptcy case or in other litigation with the debtor, or if the Tax Division has other reasons for handling the matter.

[updated February 2018]