1. Delete from all proposed Orders Confirming Plans any language that purports to require the Internal Revenue Service to send tax refunds to the Chapter 13 Trustee.

2. In any case where the Plan itself contained a provision requiring the IRS to send refunds to the Trustee, please include language in the Order Confirming Plan striking that provision (e.g. “The provision in Paragraph I.C that provides ‘The Internal Revenue Service is ordered to direct to the Chapter 13 Trustee the requisite refunds to which the debtor(s) become entitled during the pendency of this Chapter 13 proceeding is hereby stricken.”).

3. Please do not delete any language in Chapter 13 Plans or Orders Confirming Plans that would eliminate or alter the debtor’s obligation to remit tax refunds. The District Court decision does not alter or obviate the Debtors’ obligations to remit refunds to the Chapter 13 Trustee; it only eliminated the requirement that the IRS send those refunds directly to the Trustee. (Debtors will receive refunds and then must send them to the Chapter 13 Trustee as provided in the Plan.)

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