and Procedure of the United States Bankruptcy Court for the District of Delaware" (the "Court"). They may be cited as "Del. Bankr. L.R. __." (b) Application. These Local Rules shall be followed insofar as they are not inconsistent with the Bankruptcy Code (the "Code") and the Federal Rules of Bankruptcy Procedure ("Fed. R. Bankr. P.").
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The U.S. District Court for the District of Delaware would like to assure the public that we are following all recommended guidelines to ensure the safety and health of our customers and staff. Please see our COVID-19 Page for the latest information on courthouse access, hearings and other related matters. Case Locator (PACER) ».
To be admitted pro hac vice, please refer to Local Rule 83.5 (c). A form of the motion and proposed order filed by local counsel, which includes certification by the applicant, is appended to the local rules. The motion must include a statement regarding payment of the $25.00 annual fee, pursuant to Revised District Court Fund Standing Order.
The U.S. District Court for the District of Delaware would like to assure the public that we are following all recommended guidelines to ensure the safety and health of our customers and staff. Please see our COVID-19 Page for the latest information on courthouse access, hearings and other related matters.
Welcome to the official website for the United States District Court for the District of Delaware.
Wireless service is available in each courtroom, adjacent lobby, attorney lounge and chambers.
To be admitted pro hac vice, please refer to Local Rule 83.5 (c). A form of the motion and proposed order filed by local counsel, which includes certification by the applicant, is appended to the local rules. The motion must include a statement regarding payment of the $25.00 annual fee, pursuant to Revised District Court Fund Standing Order.
Beginning January 2014, an attorney who paid the pro hac vice admission fee in the current year may log in to PACER and query case number 77-mc-7777 to determine the date they paid and the associated receipt number. If payment verification is needed for an earlier year, please contact the Help Desk at (302) 573-6170.
An attorney admitted pro hac vice, may apply for electronic noticing on a case-by-case basis. Registration is only for noticing and does not provide for document filing rights or user account access.
The motion must be accompanied by a notice to the client that any objection to the motion must be filed within fourteen days after its service and the address of the Bankruptcy Clerk’s office where the objection may be filed.
An attorney who has appeared in a case or adversary proceeding, other than for the limited purpose of receiving notices, must obtain permission from the Bankruptcy Court to withdraw as counsel, unless substitute counsel has made an appearance for that party.
While the information presented is accurate as of the date of publication, it should not be cited or relied upon as legal authority. It is highly recommended that legal advice be obtained from a bankruptcy attorney.
The Office of the Clerk (in both divisions) will be open to the public beginning Monday April 5th from 8:30 am to 4:30 pm. The Customer Service Information line for Chicago is (312) 408-5000 and Rockford is (815) 987-4350. These are answered from 8:30 am until 5:00 pm. The CM/ECF Help Desk Number: (312) 408-7765.
Requests for Answers, Records, or Testimony in Actions Pertaining to Tax Administration. No authorization is needed when testimony or production of documents is requested by Chief Counsel attorneys in a Tax Court case or by U.S. Attorneys or Department of Justice attorneys (including offices of an U.S. Attorney) for use in cases that arise under the internal revenue laws or related statutes and that have been referred by the IRS to the Department of Justice for prosecution or defense. Treas. Reg. § 301.9000-3 (b) (1); IRM 11.3.35.6 (3), Procedures in IRS Matter Cases.
Authorizations Per Delegation Order No. 11–2. Delegation Order No. 11–2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents, identifies the IRS and Chief Counsel officials who may authorize (or deny) disclosures of returns and return information that are confidential pursuant to IRC 6103, but which may nonetheless be disclosed pursuant to an exception as provided by the Internal Revenue Code.
(1) CCDM 34.9.1.4 is revised to require that in addition to the authorization required by Delegation Order No. 11-2, any subpoena or request for deposition or trial testimony of a Chief Counsel attorney with respect to their official duties or activities must be approved by the Associate Chief Counsel (Procedure and Administration) and brought to the attention of the Deputy Chief Counsel (Operations) after coordination with the Associate Chief Counsel having subject-matter jurisdiction over the issues in the case.
These procedures provide instructions for the preparation or review of the agency’s responses to requests and demands for testimony and production of internal revenue records or information in "IRS matters," "non-IRS matters," and "IRS congressional matters." IRM 11.3.35, Requests and Demands for Testimony and Production of Documents, provides detailed instructions and procedures for IRS employees concerning authorization of testimony and the production of documents . Specifically:
"IRS records or information" means "any material (including copies thereof) contained in the files (including paper, electronic, or other media files) of the IRS, any information relating to material contained in the files of the IRS, or any information acquired by an IRS officer or employee, while an IRS officer or employee , as part of the performance of official duties or because of that IRS officer’s or employee’s official status with respect to the administration of the internal revenue laws or any other laws administered by or concerning the IRS." Treas. Reg. § 301.9000-1 (a).
When a discovery request or demand for production of documents received by the IRS includes any documents received from or created by the IRS in response to a congressional committee inquiry , the congressional committee will be notified of the request or demand. Any response to the discovery request or demand should be coordinated with the congressional committee. Field Disclosure or Counsel personnel who receive such requests or demands for testimony or document production are to contact the Chief, Disclosure in HQ for non-IRS matters and Branches 6 or 7 of the Office of the Associate Chief Counsel (Procedure & Administration) for IRS matters, respectively, who, in conjunction with the IRS Legislative Affairs Division, will coordinate with the appropriate congressional committee.
Many departments and agencies, including the IRS, have promulgated regulations under this statute for the disclosure of their official records and information. Generally, these are termed Touhy regulations, after the Supreme Court’s decision in United States ex rel. Touhy v. Regan, 340 U.S. 462 (1951).