CCA 201024055
Property of the Estate (Section 541)
ID: CCA_2010050405580050 Number: 201024055
Release Date: 6/18/2010
Office: ---
UILC: 9115.32-00
From: ---
Sent: Tuesday, May 04, 2010 5:59:14 AM
To: ---
Cc: ---
Subject: RE: Refunds and Chapter 7 Debtors
--- I just realized that you were asking about Chapter 7 debtors, not Chapter 13.
Chapter 7 is different; I don't think there is any question that the IRS is required to turnover [pre-petition] refunds because they are property of the estate. The procedures for trustees to request refunds were negotiated with the EOUST; they're in the IRM.
Source: view the official PDF
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