BANKRUPTCY CODE CASES:Turnover of property to the estate(542)

ID: CCA_2009072814242350 Number: 200939024
Release Date: 9/25/2009
Office: ---
UILC: 09.46.00-00
From: ---
Sent: Tuesday, July 28, 2009 2:24:38 PM
To: ---
Cc: ---
Subject: RE: Request for Local Rule Clarification
The IRM does not require the Service to freeze tax refunds for 180 days to give the Chapter 7 trustee an opportunity to request turnover. Per IRM 5.9.6.1.3, the Service has no obligation to freeze refunds until the trustee makes a request. Once a request is made the Service will honor such request for 180 days from date of receipt OR, if later, 180 days from the due date of a return.