**The following changes became effective October 1, 2007.**

Cashier’s checks or Money orders should be made payable to

Douglas W. Neway, Chapter 13 Trustee  and sent to           
P.O. Box 2079                                                               
Memphis, TN 38101-2079. 

Your name and case number must appear on the payment.  Payment coupons will not be provided to you.  The Chapter 13 Trustee’s office is not moving – only the payments will be processed in Memphis. 

 TAX REFUND AND RETURN REVIEW PROCEDURE

Tax returns and tax refunds are to be turned over to the Trustee by April 30th of each year.

Cases filed prior to October 17, 2005 and Below Median Debtors under BAPCPA

1. Determine the date of the first payment under the plan.
2. If the due date (April 15th) of the tax return falls within 3 years from the date of the debtor’s first payment under the plan, any tax refund received must be turned over. Any tax returns due after 3 years from the first payment, do not need to be provided, nor are the refunds from such returns required to be turned over.
3. If the tax refund or estimated tax refund is included on Schedule B and considered in the liquidity analysis, it is not necessary to turn over that year’s tax refund.

Above Median Debtors under BAPCPA

11. The applicable commitment period of the plan is 60 months, so the tax refunds received during the life of the plan are required to be turned over.

FAILURE TO TURN OVER REQUESTED TAX RETURNS WILL RESULT IN A MOTION TO DISMISS BEING FILED.

FAILURE TO TURNOVER A REQUIRED TAX REFUND WILL RESULT IN A MOTION TO MODIFY FILED BY THE TRUSTEE INCREASING THE PAYMENT BY THE TAX REFUND AMOUNT IN MAY.

ALL TAX REFUNDS WILL BE DISTRIBUTED TO THE UNSECURED CLASS UNLESS OTHERWISE ORDERED BY THE COURT.

ALL TAX RETURNS WILL BE REVIEWED TO DETERMINE WHETHER ADDITIONAL DISPOSABLE INCOME EXISTS REQUIRING A MODIFICATION. AMENDED I & J SCHEDULES ARE ENCOURAGED TO BE FILED TO REFLECT NEW INCOME AS WELL AS NEW EXPENSES.

REVIEWING REQUESTS FOR KEEPING TAX REFUND/b>

1. All requests to keep refunds must be in writing and accompanied by receipts, invoices, estimates or whatever other documentation that will evidence that the refund is not disposable income. If no documentation is provided, the request will be denied.