Matrix Creditor List

CREDITOR MATRIX (MAILING LIST)

Bankruptcy Creditor List Preparation Guide

PART 1: PURPOSE AND REQUIREMENTS

1.1 What Is the Creditor Matrix?

The creditor matrix is the official mailing list used by the bankruptcy court to send notices to all creditors and parties in interest. It includes:

• All secured creditors (Schedule D)
• All priority creditors (Schedule E)
• All unsecured creditors (Schedule F)
• Co-debtors (Schedule H)
• Parties to executory contracts/leases (Schedule G)
• Taxing authorities
• Other required parties

1.2 Legal Basis

Fed. R. Bankr. P. 1007(a)(1):

"The debtor shall file with the petition a list containing the name and address of each entity included or to be included on Schedules D, E, F, G, and H as prescribed by the Official Forms."

1.3 Importance

☐ Notices of bankruptcy filing sent to all matrix addresses
☐ Section 341 meeting notice mailed to all creditors
☐ Bar dates and deadlines communicated
☐ Improper notice may result in debt not being discharged
☐ Creditors not properly notified may have grounds to reopen case

PART 2: FORMAT REQUIREMENTS

2.1 General Format Requirements

Most courts require:

2.2 Sample Entry Format

CREDITOR NAME
ATTENTION LINE (if needed)
STREET ADDRESS
CITY, STATE ZIP

2.3 Court-Specific Requirements

IMPORTANT: Check local bankruptcy rules for specific requirements.

PART 3: ADDRESS REQUIREMENTS

3.1 Correct Address Sources

Use addresses from the following sources (in order of preference):

1. Most recent correspondence from creditor
2. Most recent billing statement (within 90 days)
3. Proof of claim address (for amended matrices)
4. Collection agency address (if debt has been transferred)
5. Credit report address
6. Public records for judgments

3.2 Special Address Requirements

3.3 Multiple Addresses for Same Creditor

Some creditors require notices sent to multiple addresses:

☐ Credit card companies may have bankruptcy department
☐ Mortgage servicers may require notice to multiple locations
☐ Large creditors may have designated bankruptcy notice address

PART 4: REQUIRED PARTIES

4.1 Always Include

4.2 Chapter-Specific Parties

Chapter 13 Additional Parties:
☐ Standing Chapter 13 Trustee
☐ All mortgage servicers (for adequate protection notices)

Chapter 7 Additional Parties:
☐ Random panel trustee (after assignment)

PART 5: FORMATTING EXAMPLES

5.1 Standard Creditor Entry

ABC CREDIT CARD COMPANY
PO BOX 12345
WILMINGTON, DE 19850

5.2 Entry with Attention Line

FIRST NATIONAL BANK
ATTN: BANKRUPTCY DEPARTMENT
123 MAIN STREET
ANYTOWN, ST 12345

5.3 IRS Entry

INTERNAL REVENUE SERVICE
INSOLVENCY UNIT
PO BOX 7346
PHILADELPHIA, PA 19101

5.4 State Tax Authority

[STATE] DEPARTMENT OF REVENUE
BANKRUPTCY UNIT
[ADDRESS]
[CITY, STATE ZIP]

5.5 Collection Agency

ABC COLLECTION AGENCY
RE: ORIGINAL CREDITOR NAME
123 COLLECTION DRIVE
ANYTOWN, ST 12345

5.6 Attorney for Creditor

JOHN SMITH, ESQ.
ATTORNEY FOR XYZ BANK
123 LAW FIRM LANE
ANYTOWN, ST 12345

PART 6: COMMON ERRORS TO AVOID

6.1 Format Errors

☐ Do NOT include account numbers on matrix
☐ Do NOT include dollar amounts
☐ Do NOT include "c/o" - use "ATTN:" instead
☐ Do NOT use punctuation at end of address lines
☐ Do NOT exceed character/line limits
☐ Do NOT include blank entries
☐ Do NOT use all lowercase (use proper capitalization)

6.2 Address Errors

☐ Do NOT use P.O. Box AND street address together
☐ Do NOT use outdated addresses
☐ Do NOT include debtor's own address
☐ Do NOT duplicate entries
☐ Do NOT use "same as above" or similar

6.3 Content Errors

☐ Do NOT omit any creditor from schedules
☐ Do NOT omit taxing authorities
☐ Do NOT omit co-debtors
☐ Do NOT omit judgment creditors' attorneys

PART 7: CREDITOR MATRIX WORKSHEET

7.1 Secured Creditors (Schedule D)

7.2 Priority Creditors (Schedule E)

7.3 Unsecured Creditors (Schedule F)

(Continue numbering as needed)

7.4 Executory Contracts/Leases (Schedule G)

7.5 Co-Debtors (Schedule H)

PART 8: VERIFICATION CHECKLIST

8.1 Before Filing

8.2 Reconciliation

PART 9: AMENDING THE MATRIX

9.1 When to Amend

Amend the creditor matrix when:

☐ Creditor was omitted from original matrix
☐ Address was incorrect
☐ New creditor discovered
☐ Creditor's address changed
☐ Collection agency now holds debt
☐ Proof of claim shows different address

9.2 Amendment Process

1. Prepare amended matrix with additions/corrections
2. File "Amended Creditor Matrix" with court
3. Pay amendment fee if required
4. Serve notice on newly added creditors
5. File certificate of service

9.3 Notice to Added Creditors

When adding creditors after filing:

☐ Serve copy of petition and all schedules
☐ Serve notice of Section 341 meeting
☐ Serve proof of claim deadline notice
☐ File certificate of service

PART 10: SAMPLE MATRIX (TEXT FORMAT)

BANK OF AMERICA NA
PO BOX 982234
EL PASO TX 79998

CAPITAL ONE BANK USA NA
PO BOX 30281
SALT LAKE CITY UT 84130

DISCOVER BANK
PO BOX 30943
SALT LAKE CITY UT 84130

INTERNAL REVENUE SERVICE
INSOLVENCY UNIT
PO BOX 7346
PHILADELPHIA PA 19101

STATE OF [STATE] DEPT OF REVENUE
PO BOX [NUMBER]
[CITY] [STATE] [ZIP]

SYNCHRONY BANK
PO BOX 965012
ORLANDO FL 32896

[CONTINUE FOR ALL CREDITORS]

PART 11: ATTORNEY CERTIFICATION

11.1 Certification

I certify that I have:

☐ Reviewed all schedules for completeness
☐ Verified all creditor addresses
☐ Included all required parties
☐ Formatted matrix per local rules
☐ Checked for duplicate entries
☐ Reconciled matrix count with schedules

Attorney Signature: _________________________________

Date: ____/____/________

Template Version 1.0 - Updated January 2026
References: Fed. R. Bankr. P. 1007(a)(1), 2002; Local Bankruptcy Rules