The new bankruptcy law gives the Chapter 7 Trustee (or the Judge) the right to verify information about your income by reviewing copies of your income tax returns. Upon request of the court, the Chapter 7 Trustee (or the US Trustee) may request that you file a copy of your federal tax return (or a tax transcript) for the tax year ending during the time the case is pending and/or for the three years prior to the filing of the petition. As a practical matter, you should file with your bankruptcy petition a copy of your last two federal tax returns filed with the IRS. Income tax refunds are property of the bankruptcy estate and will be paid to the Chapter 7 trustee.