SECTION 3. ENTERING THE

PROCESS

.01 Requirements to Enter the Bankruptcy Appeals Process

In order to enter the Bankruptcy Appeals Process, a debtor must have filed a petition in Bankruptcy Court in one of the test districts and the bankruptcy case must be open at the time this Process is initiated (except in limited circumstances where the bankruptcy case has been closed out but the debtor believes that Service actions are inconsistent with Bankruptcy Court orders). A debtor may begin the process even though the debtor has begun contesting the dispute in Bankruptcy Court by filing an adversary proceeding or objecting to the Service’s proof of claim. If the issue has already been litigated before the Bankruptcy

Boston: (617) 565-7900 Houston: (281) 721-7241 FAX: (617) 565-8775 FAX: (281) 721-7220

Indianapolis: (317) 226-6540 Phoenix: (602) 207-8114 FAX: (317) 226-5340 FAX: (602) 207-8116

To enter this Process, a debtor must generally contact, either in writing or by telephone, the Office of Special Procedures in the test district where the debtor filed the bankruptcy petition. These Special Procedures offices will not be able to provide general information about the Bankruptcy Appeals Process. They will only assist with entering the Process and will only provide information that directly relates to entering the Process. The offices are:

Houston District: Indiana District: IRS Insolvency IRS Insolvency ATTN: ADR ATTN: ADR 1919 Smith P.O. Box 44211, Stop 41 Stop 5020 HOU Indianapolis, IN 46244 Houston, TX 77002 Telephone: (317) 226-6273 Telephone: (713) 209-3883

New England District Southwest District (Massachusetts Bankruptcy Courts): (Arizona Bankruptcy Courts): IRS Insolvency IRS Insolvency ATTN: ADR ATTN: ADR PO Box 9112 210 E. Earll Drive Stop 20800 Stop 5012 John F. Kennedy Building Phoenix, Arizona 85012 Boston, MA 02203 Telephone: (602) 207-8546 Telephone: (617) 565-1589

November 24, 1997 16 1997–47 I.R.B.

.03 Required Documentation

Debtors must provide copies of their Bankruptcy Court documents to begin the Bankruptcy Appeals Process. Income tax returns that have not been filed and are past due must be filed before the Bankruptcy Appeals Process can consider the dispute, if evaluation of the dispute requires their review. The returns may be filed with SPf. The debtor must also present any other documents or information pertinent to the Service’s review of the dispute upon beginning the Bankruptcy Appeals Process. Within two workdays of meeting all documentation requirements, SPf will begin its review of the dispute.