11 U.S.C. § 1308 : US Code - Section 1308: Filing of prepetition tax returns

Search 11 U.S.C. § 1308 : US Code - Section 1308: Filing of prepetition tax returns

(a) Not later than the day before the date on which the meeting
of the creditors is first scheduled to be held under section
341(a), if the debtor was required to file a tax return under
applicable nonbankruptcy law, the debtor shall file with
appropriate tax authorities all tax returns for all taxable periods
ending during the 4-year period ending on the date of the filing of
the petition.
(b)(1) Subject to paragraph (2), if the tax returns required by
subsection (a) have not been filed by the date on which the meeting
of creditors is first scheduled to be held under section 341(a),
the trustee may hold open that meeting for a reasonable period of
time to allow the debtor an additional period of time to file any
unfiled returns, but such additional period of time shall not
extend beyond -
(A) for any return that is past due as of the date of the
filing of the petition, the date that is 120 days after the date
of that meeting; or
(B) for any return that is not past due as of the date of the
filing of the petition, the later of -
(i) the date that is 120 days after the date of that meeting;
or
(ii) the date on which the return is due under the last
automatic extension of time for filing that return to which the
debtor is entitled, and for which request is timely made, in
accordance with applicable nonbankruptcy law.
(2) After notice and a hearing, and order entered before the
tolling of any applicable filing period determined under this
subsection, if the debtor demonstrates by a preponderance of the
evidence that the failure to file a return as required under this
subsection is attributable to circumstances beyond the control of
the debtor, the court may extend the filing period established by
the trustee under this subsection for -
(A) a period of not more than 30 days for returns described in
paragraph (1); and
(B) a period not to extend after the applicable extended due
date for a return described in paragraph (2).(!1)
(c) For purposes of this section, the term "return" includes a
return prepared pursuant to subsection (a) or (b) of section 6020
of the Internal Revenue Code of 1986, or a similar State or local
law, or a written stipulation to a judgment or a final order
entered by a nonbankruptcy tribunal.