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TITLE 11.
BANKRUPTCY · UNITED STATES CODE
Chapter 13.
Adjustment of Debts of an Individual with Regular Income
Subchapter I. Officers, Administration, and the Estate
11
USC § 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).
(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.
[Rev. 5-26-05]
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