The trustee represents the estate, in particular, the unsecured creditors. In addition, the trustee is required to investigate the finances of the debtor, to file tax returns where required, and pay taxes where due. At the conclusion of the proceeding, the trustee must file a final report with the court and the United States Trustee. Any creditor including the IRS may object to this report or account. 521 within 15 days of the commencement of the case, but only on motion of the U.S. Trustee.
Courts can dismiss on other grounds including bad faith in filing the petition.
The court must find that the granting of relief would be a substantial abuse, and there is a presumption in favor of granting the relief requested by the debtor. Proofs of Claim In Chapter 7 cases, a proof of claim must be filed in order to share in the distribution of the estate. The procedure for filing claims in Chapter 7 are set forth in Bankruptcy Rules 3001 and 3002. In a Chapter 7 case, if it appears from the schedules that there are no assets from which a dividend can be paid, the court may include in the notice of first meeting of creditors a statement that it is unnecessary to file proofs of claim. If subsequently the payment of a dividend becomes possible, further notice will be given for the filing of claims.