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Bankruptcy Section

  • Bankruptcy Section

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

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

P: 334-242-9690
F: 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. See contact information above.

If you have additional questions, you can contact the Bankruptcy Section at 334-242-9690. Please note; however, Bankruptcy Section personnel cannot give you legal advice about your bankruptcy case.

Information for Bankruptcy Professionals

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. Please submit the completed form to the address above or via facsimile to 334-242-9782.

Resources for Tax Payers

If you have questions about your pre-petition liabilities you can access information about your tax accounts using your My Alabama Taxes (MAT). 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.

Bankruptcy Courts