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11 U.S.C. § 107 — Public access to papers
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in subsections (b) and (c) and subject to section 112, a paper filed in a case under this title and the dockets of a bankruptcy court are public records and open to examination by an entity at reasonable times without charge.
**(b)** On request of a party in interest, the bankruptcy court shall, and on the bankruptcy court’s own motion, the bankruptcy court may—
(1) protect an entity with respect to a trade secret or confidential research, development, or commercial information; or
(2) protect a person with respect to scandalous or defamatory matter contained in a paper filed in a case under this title.
**(c)**
(1) The bankruptcy court, for cause, may protect an individual, with respect to the following types of information to the extent the court finds that disclosure of such information would create undue risk of identity theft or other unlawful injury to the individual or the individual’s property:
(A) Any means of identification (as defined in [section 1028(d) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1028/d&num=0&edition=prelim)) contained in a paper filed, or to be filed, in a case under this title.
(B) Other information contained in a paper described in subparagraph (A).
(2) Upon ex parte application demonstrating cause, the court shall provide access to information protected pursuant to paragraph (1) to an entity acting pursuant to the police or regulatory power of a domestic governmental unit.
(3) The United States trustee, bankruptcy administrator, trustee, and any auditor serving under [section 586(f) of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section586/f&num=0&edition=prelim)—
(A) shall have full access to all information containe
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Stable record: federal_law:legal_authorities:record_usc_a882945834d71f3048bb55f3
Source file: Laws/federal/codes/united-states-code/title-11/section-107-public-access-to-papers--d3036a7e63.md
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Source location: Title 11, Chapter 1, § 107; chapter-001-general-provisions.md
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**(a)** Except as provided in subsections (b) and (c) and subject to section 112, a paper filed in a case under this title and the dockets of a bankruptcy court are public records and open to examination by an entity at reasonable times without charge.
**(b)** On request of a party in interest, the bankruptcy court shall, and on the bankruptcy court’s own motion, the bankruptcy court may—
(1) protect an entity with respect to a trade secret or confidential research, development, or commercial information; or
(2) protect a person with respect to scandalous or defamatory matter contained in a paper filed in a case under this title.
**(c)**
(1) The bankruptcy court, for cause, may protect an individual, with respect to the following types of information to the extent the court finds that disclosure of such information would create undue risk of identity theft or other unlawful injury to the individual or the individual’s property:
(A) Any means of identification (as defined in [section 1028(d) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1028/d&num=0&edition=prelim)) contained in a paper filed, or to be filed, in a case under this title.
(B) Other information contained in a paper described in subparagraph (A).
(2) Upon ex parte application demonstrating cause, the court shall provide access to information protected pursuant to paragraph (1) to an entity acting pursuant to the police or regulatory power of a domestic governmental unit.
(3) The United States trustee, bankruptcy administrator, trustee, and any auditor serving under [section 586(f) of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section586/f&num=0&edition=prelim)—
(A) shall have full access to all information contained in any paper filed or submitted in a case under this title; and
(B) shall not disclose information specifically protected by the court under this title.
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Federal law — U.S. Code and appendices · legal_authorities
In this title the following definitions shall apply:
(1) The term “accountant” means accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized.
(2) The term “affiliate” means—
(A) entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities—
(i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or
(ii) solely to secure a debt, if such entity has not in fact exercised such power to vote;
(B) corporation 20 percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor, or by an entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than an entity that holds such securities—
(i) in a fiduciary or agency capacity without sole discretionary power to vote such securities; or
(ii) solely to secure a debt, if such entity has not in fact exercised such power to vote;
(C) person whose business is operated under a lease or operating agreement by a debtor, or person substantially all of whose property is operated under an operating agreement with the debtor; or
(D) entity that operates the business or substantially all of the property of the debtor under a lease or operating agreement.
(3) The term “assisted person” means any person whose debts consist primarily of consumer debts and the value of whose nonexempt property is less than $150,000.11 See Adjustment of Dollar Amounts not
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Federal law — U.S. Code and appendices · legal_authorities
(1) For lien in case of tax on distilled spirits, see section 5004.
(2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
(3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
(4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
(5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see [section 2410 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code.
(6) For priority of lien of the United States in case of insolvency, see [section 3713(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim), United States Code.
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Federal law — U.S. Code and appendices · legal_authorities
(1) For determination of amount of any tax, additions to tax, etc., in title 11 cases, see [section 505 of title 11](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section505&num=0&edition=prelim) of the United States Code.
(2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
(3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
(4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
(5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see [section 2410 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code.
(6) For priority of lien of the United States in case of insolvency, see [section 3713(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim), United States Code.
(7) For interest on judgments for overpayments, see [section 2411(a) of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2411/a&num=0&edition=prelim) of the United States Code.
(8) For review of a Tax Court decision, see section 7482.
(9) For statute prohibiting suits to replevy property taken under revenue laws, see [section 2463 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2463&num=0&edition=prelim) of the Unit
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Federal law — U.S. Code and appendices · legal_authorities
Page 35
TITLE 11—BANKRUPTCY
§ 107
mental unit; contrary language in the House report to
H.R. 8200 is thereby overruled.
SENATE REPORT NO. 95–989
Section 106 provides for a limited waiver of sovereign
immunity in bankruptcy cases. Though Congress has
the power to waive sovereign immunity for the Federal
government completely in bankruptcy cases, the policy
followed here is designed to achieve approximately the
same result that would prevail outside of bankruptcy.
Congress does not, however, have the power to waive
sovereign immunity completely with respect to claims
of a bankrupt estate against a State, though it may ex-
ercise its bankruptcy power through the supremacy
clause to prevent or prohibit State action that is con-
trary to bankruptcy policy.
There is, however, a limited change from the result
that would prevail in the absence of bankruptcy; the
change is two-fold and is within Congress’ power vis-a-
vis both the Federal Government and the States. First,
the filing of a proof of claim against the estate by a
governmental unit is a waiver by that governmental
unit of sovereign immunity with respect to compulsory
counterclaims, as defined in the Federal Rules of Civil
Procedure [title 28, appendix], that is, counterclaims
arising out of the same transaction or occurrence. The
governmental unit cannot receive a distribution from
the estate without subjecting itself to any liability it
has to the estate within the confines of a compulsory
counterclaim rule. Any other result would be one-sided.
The counterclaim by the estate against the govern-
mental unit is without limit.
Second, the estate may offset against the allowed
claim of a governmental unit, up to the amount of the
governmental unit’s claim, any claim that the debtor,
and thus
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