W.D.N.Y. LBR 6070-1
A published court requirement that applies in New York. Category: Local Rules. Effective May 13, 1997. Verified against the official source (W.D.N.Y. (Bankr.) — Local Rules and Orders (U.S. Bankruptcy Court for the Western District of New York)) on November 3, 2026.
Summary
W.D.N.Y. LBR 6070-1: the court's own rule, verbatim from the Local Rules of Bankruptcy Procedure, United States Bankruptcy Court for the Western District of New York, effective May 13, 1997 (official PDF, sha-custodied). Court-level requirement: applies in every case and proceeding before the U.S. Bankruptcy Court for the Western District of New York, alongside the Federal Rules of Bankruptcy Procedure and any judge-specific procedures.
Requirement
A. In General. The failure of a debtor in an asset case under any chapter of Title 11 of the United States Code to file any required tax return promptly after filing the petition or after conversion may constitute “cause” for dismissal or conversion of the case upon a request by a party in interest and after hearing on notice. B. As to “Estimated” Tax Claims. Concurrent with the debtor’s duty to file tax returns is the duty to assure that improper distributions are not made upon “estimated” tax claims resulting from the Debtor’s failure to file returns. Overpayment of taxes by allowance of unduly-high “estimated” tax claims may occur to the prejudice of other unsecured creditors, whose percentage distribution may be reduced for the benefit of the excessive “priority” tax claim. Underpayment of taxes by allowance of unduly-low “estimated” tax claims leaves the Debtor liable for the deficiency after he or she emerges from bankruptcy. And it may have resulted in a windfall for other creditors. When the tax claim is an “estimated” claim only because no return was filed, the burden must be placed on the Debtor to take steps to avoid prejudice to other creditors (and the Debtor may wish to take steps to protect himself or herself as well.) At the least, the Debtor shall within 30 days of service of a copy of an “estimated” tax claim that is “estimated” because of non-filing of returns, object to such claim under Rule 3007 Fed.R.Bankr.P. even if the Debtor does not disagree with the amount. A copy of the proposed return or other evidence of the amount of the liability shall accompany the objection. If the Debtor is not served with a copy of the “estimated claim”, then the objection must be filed within 30 days after the closing of the 180 day opportunity for the filing of tax claims under § 502. At the hearing on the objection the Debtor shall appear and shall be prepared to tender the tax return thereat or to provide evidence to the Court as to a proper “estimate” of the tax claim, whether higher, lower, or the same as that filed by the taxing entity. The Court will thus “estimate” the claim for the purpose of allowance but will not at that hearing determine the Debtor’s tax liability under § 505 or the applicable tax laws. The duty to file a return and the risk of additional liability remains at all times on the Debtor, and any discharge shall not discharge the unpaid balance of any actual tax liability, interest or penalties. Determination of tax liability under § 505 requires an Adversary Proceeding. If the objection required by this rule is not made, the case may on motion on notice to the Debtor and counsel be converted or dismissed, as to the Court appears proper. The taxing entities may assert other remedies, such as objections to confirmation of a plan. If a plan is confirmed “pending” the estimation of the tax claims as above, then confirmation shall be without prejudice to any objections properly arising out of the hearing on the claim, such as (but not limited to) objections based on feasibility, projected disposable income, or lack of good faith.
Source of truth
A. In General. The failure of a debtor in an asset case under any chapter of Title 11 of the United States Code to file any required tax return promptly after filing the petition or after conversion may constitute “cause” for dismissal or conversion of the case upon a request
- Official source
- W.D.N.Y. (Bankr.) — Local Rules and Orders (U.S. Bankruptcy Court for the Western District of New York)
- Source health
- Healthy · checked November 14, 2026
- Effective date
- May 13, 1997
- Last verified
- November 3, 2026benchpath-nyfed-rules-2026-11-03
Change history
- November 4, 2026Monitor could not safely verify the registered source on two consecutive checks.
Related rules
2d Cir. Local Rule 25.2 — Submission of PDF Documents
2d Cir. Local Rule 25.2 — Submission of PDF Documents: the court's own rule, verbatim from the rule's own page on the court's site (read 2026-11-03; the page sha-custodied). Court-level requirement: applies in every appeal and proceeding before the U.S. Court of Appeals for the Second Circuit, alongside the Federal Rules of Appellate Procedure.
Duval County Local Rules Implementing S.B. 7 (Texas Fair Defense Act) — Order Amending Local Rules of the District/County Court of Duval County, amended July 11, 2022
Duval County's indigent-defense and magistration rules under the Texas Fair Defense Act (S.B. 7): who may be booked into the county jail and on what paper; arrest-case numbering; presentment to a magistrate within 48 hours (art. 15.16); the magistrate's warnings, counsel inquiry, interpreter duty, indigence determination and appointment of counsel within 24 hours of a request; the alternative appointment plan under art. 26.04(g)-(h) with annual applications, seven attorney categories (capital, first and second degree, third degree/state jail/misdemeanor, competency, appeals, post-conviction, extradition), CLE and experience standards, random rotation within each category, written acceptance within 48 hours, first contact by the end of the next working day, replacement and suspension of counsel, fee applications within five days of completing services and the compensation attachment ($500 pleas; $175/$150 hourly; $1,400 per jury-trial day; appellate caps); bail schedules by offense class with a personal bond office (fee $20 or 3%), pre-trial supervision and revocation hearings within two working days; arraignment settings and notice; repeal of conflicting rules.
Starr County Local Rules for the Judicial District Courts (229th and 381st District Courts, applying in part to the County Court at Law; approved May 31, 2018; approved and recommended to the Supreme Court by the Fifth Region's Presiding Judge August 9, 2018)
The 23 local rules of the Starr County district courts: definitions and the election of the Local Administrative District Judge (last Friday in January of odd years; two-year term from February 1); random, equal assignment of district cases and the County Court at Law's share (family cases, civil cases pleading $100,000 or less, misdemeanors); the case-numbering format effective January 1, 2019 (year, CV/CR/CRS/FM/TAX, five digits; CRS for the 229th, CR for the 381st); notice of visiting-judge assignments; electronically transmitted pleadings (cover sheet, seven-day fee window, returns of service and bonds on paper, one-hour clerk handling of child-protection filings); transfer of related civil cases to the earlier court and SAPCR transfer to the divorce court; pre-trial settings through the Court Coordinator; District Clerk duties and I-Docket access; severance; temporary, emergency and ex parte orders; uncontested matters first; assignment of related prosecutions and superseding-indictment numbering (S1, S2); the protocol for trial priority (jury over non-jury, criminal over civil, jailed defendants first, oldest case first, special settings by written reasons, duties of counsel with conflicting settings); court staff; jury impaneling; the ad litem/guardian ad litem/amicus appointment rotation, duties, vouchers within thirty days and objections within thirty days; and courtroom decorum and attire.
Local Rules for the Jim Wells County Court at Law — effective January 1, 2023
The Jim Wells County Court at Law's rules: ad litem, guardian ad litem and amicus appointment lists, qualifications, duties, flat-fee ($275) and hourly ($75–$125) compensation, voucher deadlines and fee objections; rules of administration with the 79th District Court (family-code cases and civil cases between $500 and $250,000 assigned to the County Court at Law); remote non-jury proceedings by Zoom with e-mailed setting requests, Dropbox exhibits and YouTube broadcast; settings, proposed orders, exhibits and courtroom decorum.