Today is Friday, March 24, 2017
 
Important Notices!
 
Legal Division

The Bankruptcy Section of the Legal Division


The Bankruptcy Section is responsible for the administration within the Department of Revenue of bankruptcy cases filed by Alabama taxpayers. It is important if you have filed a bankruptcy case that you or your attorney notify the Bankruptcy Section. This will help to ensure that the bankruptcy case is properly reflected in the Department's records and that the Department can file claims in your case, as appropriate.

                         Contact Information
                         Notification Procedure
                         Information for Bankruptcy Practitioners
                         Resources for Taxpayers
                         Related Links


Contact Information

                         Mailing Address:   Alabama Department of Revenue
                                                         Legal Division
                                                         P.O. Box 320001
                                                         Montgomery, AL 36132-0001

                         Telephone:            334.242.9690
                         Fax:                        334.242.9782


Notification Procedure

Taxpayers or their attorneys should notify the Bankruptcy Section of the filing of a personal or business bankruptcy case. Please be sure to include the following information with such notices:

  • The name or names of the taxpayers who are listed as debtors in the bankruptcy petition
  • For an individual debtor, the last four digits of his or her Social Security Number
  • For business entities, the entity's FEIN number
  • The bankruptcy case number (e.g., 16-90111-ABC)
  • The chapter under which the bankruptcy case was filed (e.g., Chapter 7, Chapter 11, Chapter 13)
  • The bankruptcy court in which the case is filed (e.g., the United States Bankruptcy Court for the Northern District of Alabama)

This information should be submitted in writing to the Alabama Department of Revenue, Legal Division, P. O. Box 320001, Montgomery, AL 36132-0001 or faxed to 334.242.9782.

If you have additional questions, you can contact the Bankruptcy Section at 334.242.9690. Please note, however, that Bankruptcy Section personnel cannot give you legal advice about your bankruptcy case.


Information for Bankruptcy Practitioners

All bankruptcy related correspondence, including notices of the filing of a bankruptcy case and related motions, and the submission of tax returns for pre-petition periods, should be forwarded to:

                                    Alabama Department of Revenue
                                    Legal Division
                                    P.O. Box 320001
                                    Montgomery, AL 36132-0001


If you have questions about the pre-petition tax liabilities of your client, please contact the Bankruptcy Section at 334.242.9690. Unless a statutory exception applies, to obtain this information, you will need to submit a Power of Attorney executed by you and your client. You can access a fillable form by clicking on the following link: http://revenue.alabama.gov/incometax/f2848a_10_15.pdf. Please submit the completed form to the address above or via facsimile to 334.242.9782.


Resources for Taxpayers

If you have questions about your prepetition liabilities you can access information about your tax account(s) using your My Alabama Taxes ("MAT") account at https://myalabamataxes.alabama.gov/_/. If you do not have a MAT account, you can sign up for an account at the MAT website.

You can request copies of income tax returns or individual income tax account information by submitting a written request, along with the required fee. You can access a fillable form to request this information and related instructions by clicking on the following link: http://revenue.alabama.gov/incometax/f4506a.pdf.


Related Links

                         Bankruptcy Courts:

                         Northern District of Alabama            www.alnb.uscourts.gov
                         Middle District of Alabama                www.almb.uscourts.gov
                         Southern District of Alabama            www.alsb.uscourts.gov
                         Northern District of Florida               www.flnb.uscourts.gov
                         Middle District of Georgia                 www.gamg.uscourts.gov