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Chapter 11 – General

Local Rule Number: 
Rule 2081-1
2000 Series

(A)       Required Payroll and Sales Tax Reports.

(1)        Content of Reports.  Chapter 11 debtors (other than individuals not engaged in business) shall file a Local Form “Debtor’s Notice of Filing Payroll and Sales Tax Reports” certifying the amount of payroll and sales tax payments made and those that remain unpaid for the six months preceding the bankruptcy filing (the “Filing Date”).  The debtor shall attach to the certified report proof of all payments made for payroll and sales taxes for the six months preceding the Filing Date.  The reports shall certify the following:

(a)        the total amount of payroll taxes that accrued during the six months preceding the filing date, the date(s), amount(s) and place of payment of the payroll taxes for the six months preceding the filing date, and the total amount of payroll taxes still due and owing, if any, as of the filing date, whether owed for the period six months prior to the filing date or from any earlier period; and

(b)       the total amount of all gross sales subject to sales tax for the six months preceding the filing date, the date(s) and amount(s) of payment of sales tax for the six months preceding the bankruptcy filing, and the total amount of sales tax still due and owing, if any, as of the filing date, whether owed for the period six months prior to the filing date or from any earlier period.

(2)        Deadline for Filing.  The report and attachments required by this rule shall be filed within 14 days from the date of filing of the chapter 11 petition, entry of an order for relief under chapter 11 in an involuntary case, entry of an order reinstating the case or entry of an order converting the case to chapter 11.

(3)        Required Service.  A copy of the certified report shall be served upon the U.S. Trustee, the Internal Revenue Service, the Florida Department of Revenue and any other taxing authority named in the report, and the report shall include a certificate verifying service on these parties.

 [Comment: See also Local Rule 2015-1 (reports).]

 (B)       Required Chapter 11 Case Management Summary.

(1)        Local Form.  The debtor-in-possession (or chapter 11 trustee, if applicable) is directed to file with the court a completed Local Form “Chapter 11 Case Management Summary” providing the information as set forth in the form.

(2)        Deadline for Filing.  The summary shall be filed within the earlier of three business days after relief is entered under chapter 11, or one business day prior to the date of the first scheduled hearing.

(3)        Service.  The summary shall be served on all parties of record.