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The Judicial Conference has withdrawn the proposed amendments to Official Bankruptcy Forms 22A,
22B, and 22C .
The Conference withdrew the proposed amendments at its meeting on September 18, 2007, because
the IRS has amended the National Standards and Local Standards for Allowable Living Expenses,
and categories of Other Necessary Expenses, which are set out in the Internal Revenue
Manual. Under section 707(b)(2)(ii)(I) of the Code, the IRS Standards and Other Necessary
Expenses pertain to several questions on the two bankruptcy forms. Our understanding is that
the IRS amendments will be effective in October 1, 2007, for tax administration and on January
1, 2008, for bankruptcy purposes.
The Advisory Committee on Bankruptcy Rules is studying the IRS changes and hopes to propose
revised versions of the bankruptcy forms incorporating the changes within a short time. If
approved by the Advisory Committee, the Committee on Rules of Practice and Procedure and the
Judicial Conference, it is expected that the revised forms would be effective on January 1,
2008, when the IRS changes are effective in bankruptcy cases. We anticipate that the revised
forms will be distributed to the courts, software vendors, publishers, and the bar as soon as
is possible in order to facilitate their implementation.
Please do not hesitate to send us an e-mail (info@ruthtechnology.com) if you have questions, comments or if
you come across something that would contribute to this section.
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