I.R.S.

•	You must timely file your taxes each year.

•	If you owe IRS in the plan & are due a refund, you will not receive the refund. It will be applied to your IRS debt & the Trustee’s office will be notified to reduce the balance owed.

•	If you do not owe IRS in your plan & are due a refund, you will receive it. It will not go to the Trustee. You will not, however, be eligible for an electronic refund. 

•	Anything to do with your taxes will be handled by the Special Procedures Dept.