11 U.S.C. § 505 : US Code - Section 505: Determination of tax liability

Search 11 U.S.C. § 505 : US Code - Section 505: Determination of tax liability

(a)(1) Except as provided in paragraph (2) of this subsection,
the court may determine the amount or legality of any tax, any fine
or penalty relating to a tax, or any addition to tax, whether or
not previously assessed, whether or not paid, and whether or not
contested before and adjudicated by a judicial or administrative
tribunal of competent jurisdiction.
(2) The court may not so determine -
(A) the amount or legality of a tax, fine, penalty, or addition
to tax if such amount or legality was contested before and
adjudicated by a judicial or administrative tribunal of competent
jurisdiction before the commencement of the case under this
title;
(B) any right of the estate to a tax refund, before the earlier
of -
(i) 120 days after the trustee properly requests such refund
from the governmental unit from which such refund is claimed;
or
(ii) a determination by such governmental unit of such
request; or
(C) the amount or legality of any amount arising in connection
with an ad valorem tax on real or personal property of the
estate, if the applicable period for contesting or redetermining
that amount under any law (other than a bankruptcy law) has
expired.
(b)(1)(A) The clerk shall maintain a list under which a Federal,
State, or local governmental unit responsible for the collection of
taxes within the district may -
(i) designate an address for service of requests under this
subsection; and
(ii) describe where further information concerning additional
requirements for filing such requests may be found.
(B) If such governmental unit does not designate an address and
provide such address to the clerk under subparagraph (A), any
request made under this subsection may be served at the address for
the filing of a tax return or protest with the appropriate taxing
authority of such governmental unit.
(2) A trustee may request a determination of any unpaid liability
of the estate for any tax incurred during the administration of the
case by submitting a tax return for such tax and a request for such
a determination to the governmental unit charged with
responsibility for collection or determination of such tax at the
address and in the manner designated in paragraph (1). Unless such
return is fraudulent, or contains a material misrepresentation, the
estate, the trustee, the debtor, and any successor to the debtor
are discharged from any liability for such tax -
(A) upon payment of the tax shown on such return, if -
(i) such governmental unit does not notify the trustee,
within 60 days after such request, that such return has been
selected for examination; or
(ii) such governmental unit does not complete such an
examination and notify the trustee of any tax due, within 180
days after such request or within such additional time as the
court, for cause, permits;
(B) upon payment of the tax determined by the court, after
notice and a hearing, after completion by such governmental unit
of such examination; or
(C) upon payment of the tax determined by such governmental
unit to be due.
(c) Notwithstanding section 362 of this title, after
determination by the court of a tax under this section, the
governmental unit charged with responsibility for collection of
such tax may assess such tax against the estate, the debtor, or a
successor to the debtor, as the case may be, subject to any
otherwise applicable law.