§ 42.8     Consequences of Failure to File or Provide Tax Returns
Cite as:    Keith M. Lundin, Lundin On Chapter 13, § 42.8, at ¶ ____, LundinOnChapter13.com (last visited __________).
[1]

As demonstrated above,1 BAPCPA and the Interim Rules impose intricate new tax return filing and providing duties—including new duties to file tax returns with taxing authorities,2 new duties to provide tax returns to the trustee and timely requesting creditors3 and new duties to file some tax returns with the bankruptcy court4 when requested. Not surprisingly, BAPCPA also enacted several new sections that impose consequences on debtors who fail to satisfy one or another of the new tax return filing or providing duties. These statutory consequences are spread out in the Code, are sometimes redundant and are sometimes conflicting.

[2]

There are at least three new Code sections imposing consequences for a failure to file or provide tax returns. All three call for dismissal of the offending Chapter 13 case, but the conditions, exceptions and standing to seek dismissal are not the same.

[3]

First, there is a new § 1307(e):

Upon the failure of the debtor to file a tax return under section 1308, on request of a party in interest or the United States trustee and after notice and a hearing, the court shall dismiss a case or convert a case under this chapter to a case under chapter 7 of this title, whichever is in the best interest of the creditors and the estate.5
[4]

You will recall that new § 1308 requires Chapter 13 debtors, not later than the day before the first date set for the meeting of creditors, to file with taxing authorities all required tax returns for all taxable periods ending in the four years before the petition.6 Section 1308(b) authorizes the Chapter 13 trustee to hold open the meeting of creditors for a reasonable time to allow the debtor to file “unfiled returns,” and § 1308(b)(2) contemplates further court-ordered extensions of time for the filing of required tax returns under limited circumstances.7

[5]

Section 1307(e) grants standing to any party in interest or the U.S. trustee to request dismissal or conversion of a Chapter 13 case if the debtor fails to file any state or federal tax return required by § 1308. Dismissal or conversion is mandatory under § 1307(e), subject only to the court’s determinating which is in the “best interest of the creditors and the estate.” It is probably significant that § 1307(e) was not added by BAPCPA to § 1307(c), which lists the nonexclusive grounds for discretionary conversion or dismissal of a Chapter 13 case.

[6]

A party in interest won’t know whether the Chapter 13 debtor has failed to file tax returns under § 1308 until after the trustee determines whether to “hold open” the § 341 meeting for a “reasonable period of time” to allow the debtor to file required but unfiled returns.8 The Chapter 13 trustee has discretion to hold open the meeting of creditors for up to 120 days after the § 341 meeting, or perhaps longer for some returns that were not past due at the petition.9 In addition, on a timely request and order, the bankruptcy court can further extend the filing period allowed by the trustee.10 A party in interest would have to figure out whether all of these periods have passed before filing a motion to convert or dismiss under § 1307(e). Because the statutory authority of a Chapter 13 trustee to hold open a § 341 meeting of creditors is new with BAPCPA, it is not clear how the hold open period will be announced or memorialized and it is uncertain how a party in interest can reliably determine whether the § 1308 deadline has expired.11

[7]

And then there is the question, How will a party in interest determine that the debtor has failed to file a tax return under § 1308? The tax returns required by new § 1308(a) are state or federal returns that must be filed with the appropriate taxing authorities. Not just anybody can inquire of the IRS or a state taxing authority whether an individual debtor has filed the four years of returns required by § 1308(a). Of course, the taxing authorities will know, and those taxing authorities probably are parties in interest for purposes of a motion to convert or dismiss under § 1307(e), but what about other parties in interest—the U.S. trustee or a creditor? Neither the typical creditor nor the U.S. trustee has easy access to tax return filing information because of state and Federal confidentiality considerations.12

[8]

Will Chapter 13 trustees reconvene the held-open meeting of creditors to determine whether the debtor has filed missing tax returns? A party in interest might monitor whether the debtor has filed required tax returns under § 1308 by making a “timely request” for a copy of the most recent federal income tax return under § 521(e)(2)(A)(ii)13 and/or by requesting that the debtor file required but unfiled tax returns with the bankruptcy court under § 521(f).14

[9]

One of the few cases discussing new § 1307(e) makes an important point about how the § 1308 predicate to the consequence in § 1307(e) will be presented to the court. In In re Barajas,15 a creditor argued that § 1308(a) required the debtor to prove that the tax returns for the four-year period preceding the petition had been filed. The bankruptcy court rejected this notion, finding that § 1308(a) only required the debtor to file four years of tax returns with the appropriate tax authorities. The court then noted, “§ 1307(e) permits but does not require dismissal if the tax returns are not filed. Here, there is no evidence in the record to show that the debtors have not filed their state and federal tax returns with the ‘tax authorities.’”16

[10]

The gist of Barajas is that a Chapter 13 debtor does not have an affirmative duty to prove that four years of tax returns were filed consistent with § 1308(a). This holding is consistent with the statute.17 A trustee or creditor moving to dismiss under § 1307(e) has some burden to come forward with evidence that the debtor has failed to file four years of tax returns with the appropriate tax authorities under § 1308(a).

[11]

In contrast, the burden of proof lands squarely on the debtor with respect to the new condition for confirmation in § 1325(a)(9) that “the debtor has filed all applicable federal, state and local tax returns as required by § 1308.”18 Discussed above,19 § 1308 creates problems for Chapter 13 debtors filing before April 15 of a tax year with respect to the “required” tax return for the previous calendar year. In In re French,20 the bankruptcy court concluded that a plan could not be confirmed for a Chapter 13 debtor filing in January of 2006 when required 2005 tax returns had not yet been filed, notwithstanding that 2005 tax returns were not due until April 15, 2006, or later.21 French reads § 1308 and § 1325(a)(9) together to prohibit confirmation of any Chapter 13 case filed early in a calendar year until all required tax returns for the previous calendar year have been filed. This raises the specter of thousands of Chapter 13 cases lying dormant in the early months of each calendar year while debtors scramble to pull together tax documents to complete and file tax returns for the previous calendar year. This is a very bad outcome for debtors and creditors. It is not a far-fetched reading of what BAPCPA says.22

[12]

Section 521(e)(2) contains a different consequence for the Chapter 13 debtor who fails to provide the tax return described in § 521(e)(2)(A)(i). Not later than seven days before the first date set for the meeting of creditors, every Chapter 13 debtor must provide to the trustee a copy or transcript of the federal (only) income tax return for the most recent tax year ending immediately before the petition and for which a return was filed.23 At the same time, the debtor must provide a copy or transcript of that return to any creditor that timely requests.24 If the debtor fails to comply with either of these duties, § 521(e)(2) imposes these consequences:

(B) If the debtor fails to comply with clause (i) or (ii) of subparagraph (A), the court shall dismiss the case unless the debtor demonstrates that the failure to so comply is due to circumstances beyond the control of the debtor.
(C) If a creditor requests a copy of such tax return or such transcript and if the debtor fails to provide a copy of such tax return or such transcript to such creditor at the time the debtor provides such tax return or such transcript to the trustee, then the court shall dismiss the case unless the debtor demonstrates that the failure to provide a copy of such tax return or such transcript is due to circumstances beyond the control of the debtor.25
[13]

The first thing to notice is that “shall dismiss” is mandatory in both of these new sections and there is no option for conversion as there is in § 1307(e), discussed immediately above. Both subsections (B) and (C) instruct the court to dismiss the case but provide no hint that there will first be a request from someone or notice and a hearing with respect to that request. The statutory exception to dismissal—circumstances beyond the control of the debtor—suggests that there will be a hearing at which the debtor has an opportunity to overcome dismissal.

[14]

Why are there two subsections here? Section 521(e)(2)(B) mandates dismissal if the debtor fails to comply with either § 521(e)(2)(A)(i) or § 521(e)(2)(A)(ii). Section 521(e)(2)(C) imposes the same dismissal mandate and the same exception only with respect to the failure of the debtor to provide a copy of a required tax return or transcript to a requesting creditor under § 521(e)(2)(A)(ii). Is subparagraph (C) redundant of (part of) subparagraph (B)? Is it significant that subparagraph (C) imposes dismissal “if a creditor requests” a copy of the tax return or transcript described in § 521(e)(2)(A)(i) and the debtor fails to comply but § 521(e)(2)(A)(ii) only requires the debtor to provide the copy or transcript if the creditor “timely requests”? In other words, is the dismissal consequence in subparagraph (C) broader than the statutory mandate in § 521(e)(2)(A)(ii)?

[15]

There is a difference between the two subparagraphs: subparagraph (B) refers to “clause (i) or (ii) of subparagraph (A),” capturing both the seven-day deadline for providing the return to the trustee in § 521(e)(2)(A)(i) and the duty to provide a copy or transcript to a “timely” requesting creditor in § 521(e)(2)(A)(ii); subparagraph (C) only addresses “requests” from creditors and omits mention of timeliness. Section 521(e)(2)(C) could be interpreted to support dismissal when a debtor fails to comply with an “untimely” request for the tax return (or transcript) described in § 521(e)(2)(A), absent circumstances beyond the control of the debtor. An “untimely” request from a creditor would be a request fewer than 15 days before the first date set for the meeting of creditors.26

[16]

The mandatory dismissal in § 521(e)(2) is softened somewhat by the predicate that someone has to file a motion to dismiss for failure to file or provide a tax return under § 521(e)(2)(A). As the bankruptcy court noted in In re Ring,27 in contrast to the “automatic” dismissal in § 521(i)(1),28 “[D]efalcation on the tax return provision requirement does not lead to automatic dismissal—a motion to dismiss, triggering notice and a hearing—and a chance to defend—is necessary.”29 In Ring, a Chapter 13 debtor requested an order declaring satisfaction of the tax return requirements in § 521(e)(2)(A)(i). The bankruptcy court explained the motion was unnecessary because dismissal under § 521(e)(2)(B) or (C) required the trustee or a creditor to file a (discretionary) motion to dismiss:

The trustee has discretion to pursue dismissal, excuse noncompliance or accept tardy compliance if he or she chooses. . . . As practice develops under BAPCPA trustees will gain experience with these matters and arrive at a sensible approach, exercising judgment in the nature of “prosecutorial discretion.” And the pool of creditors who might file such a motion is limited. In order to be aggrieved, the creditor must have made a request to be provided the return “at the same time” they are provided to the trustee. . . . As that request must have been “timely” made, . . . it must have been made in time for the debtor to provide the return to the creditor “no later than” seven days before the § 341 meeting. Thus, there is no opportunity for a creditor to lie in the weeds and surprise the debtor with an unanticipated dismissal motion.30
[17]

What do you suppose “circumstances beyond the control of the debtor” means in this context? Circumstances preventing the debtor from filing the federal income tax return for the most recent tax year ending immediately before the petition would not be relevant because an unfiled return need not be provided to the trustee or to a timely requesting creditor. Is it a circumstance beyond the control of the debtor that the debtor does not have a copy or transcript of the requisite return? The debtor could certainly request a copy (or a transcript) from the IRS. Does the debtor have to do so, or is that a matter within the “control” of the IRS?

[18]

The bankruptcy court in Ring concluded the failure to provide tax returns to the trustee was due to a circumstance beyond the control of the debtors when the debtors had not filed tax returns for more than 10 years because the debtors only had social security income and were not required to file tax returns.31 Arguably, this is the right outcome for the wrong reason. A debtor with only social security income would not be “required” to file a tax return. There would be no “required” return for purposes of § 521(e)(2)(A) and no need to demonstrate circumstances beyond the control of the debtors.

[19]

If the debtor cannot prove a circumstance beyond control, can the bankruptcy court refuse to dismiss a Chapter 13 case when the debtor has failed to comply with § 521(e)(2)(A)(i) or (ii)? Imagine that unsecured creditors are thrilled to have the debtor in a Chapter 13 case that proposes 100 percent payment but that a secured creditor is not thrilled because the plan reduces interest rates and crams down the value of its collateral. Can the secured creditor compel dismissal if the debtor did not provide a requested tax return notwithstanding that continuation of the Chapter 13 case would be in the best interests of all other creditors and the debtor? Without the statutory option of conversion, can a creditor that received a preferential transfer insist on dismissal when the debtor fails to heed a tax return request, notwithstanding that conversion would be in the best interests of all other creditors? Why did Congress include the conversion option in § 1307(e), discussed immediately above, but not in § 521(e)?

[20]

There is potential overlap between the mandatory dismissal in § 521(e)(2)(B) and (C) and the mandatory dismissal or conversion in § 1307(e). The federal income tax return that must be provided to the trustee and to a timely requesting creditor under § 521(e)(2)(A) is the federal income tax return “required” for the most recent tax year ending immediately before the commencement of the case and for which a federal income tax return was filed.32 The tax returns that must be filed with appropriate tax authorities under § 1308(a) are all tax returns for all taxable periods ending during the four-year period before the Chapter 13 petition. In Chapter 13 cases filed early in a calendar year, most debtors will not yet have filed the tax return for the tax year that ended on December 31 of the year just passed. That tax return will be “required” but not yet due for most debtors until April 15 of the calendar year in which the Chapter 13 petition was filed.

[21]

The return just described may fall within both §§ 521(e)(2)(A) and 1308(a), raising the possibility that the inconsistent consequences in §§ 521(e)(2)(B) and (C) and 1307(e) will all be applicable if the debtor fails to comply with the seven-day deadline in § 521(e)(2)(A) or the one-day deadline in § 1308(a). It is possible that the extended time periods in § 1308(b) will complicate, if not conflict with, the much shorter trigger point in § 521(e)(2)(A) when the Chapter 13 trustee exercises discretion to hold open the meeting of creditors.33

[22]

Section 521(j) then imposes this additional consequence for the debtor’s failure to file tax returns:

(j)(1) Notwithstanding any other provision of this title, if the debtor fails to file a tax return that becomes due after the commencement of the case or to properly obtain an extension of the due date for filing such return, the taxing authority may request that the court enter an order converting or dismissing the case.
(2) If the debtor does not file the required return or obtain the extension referred to in paragraph (1) within 90 days after a request is filed by the taxing authority under that paragraph, the court shall convert or dismiss the case, whichever is in the best interests of creditors and the estate.34
[23]

The introductory phrase “notwithstanding any other provision of this title” telegraphs that § 521(j)(1) is intended to trump at least contrary or inconsistent provisions of the Bankruptcy Code regulating the filing of tax returns. The section addresses all state and federal tax returns. Section 521(j)(1) permits taxing authorities to request conversion or dismissal if the debtor fails to file a tax return, or to properly obtain an extension, for a return that “becomes due” after the Chapter 13 petition. When a taxing authority requests conversion or dismissal, the debtor has 90 days to file the required return or obtain an extension of the due date.35 If the debtor does neither, the court “shall” convert or dismiss, whichever is in the best interests of creditors and the estate.

[24]

Section 521(j) somewhat overlaps § 1308(a). Section 1308(a) requires Chapter 13 debtors to file all required state and federal tax returns for all taxable periods ending during the four years before the petition, not later than one day before the first scheduled date for the § 341 meeting.36 There will be tax returns that are required to be filed for a prepetition tax year under § 1308(a) that will also become due after the commencement of the Chapter 13 case for purposes of § 521(j). For example, using the hypothetical developed above, in a Chapter 13 case filed on January 10, 2006, there will be tax returns required by state and federal law for tax year 2005 that will fall within the mandate of § 1308(a) but that will not become due until April 17, 2006, or some other date that is after the petition. Section 1307(e) confers standing on all parties in interest to move to dismiss or convert a Chapter 13 case upon the failure of the debtor to file a tax return under § 1308. Notwithstanding § 1307(e), § 521(j)(1) permits a taxing authority to request conversion or dismissal under some of the same circumstances, but the statutory procedures are not the same.

[25]

Under § 1308(b)(1) the Chapter 13 trustee can hold open a meeting of creditors for as much as 120 days to allow the debtor time to file an unfiled return described in § 1308(a).37 Under § 521(j)(2), the debtor has only 90 days after a request from a taxing authority to convert or dismiss in which to file the required return or request an extension of the due date from the taxing authority. In the hypothetical, both sections seem to apply to the unfiled 2005 tax return. The two sections can be harmonized if § 1307(e) applies to a dismissal request from any party in interest other than a taxing authority. If a taxing authority is the requesting party, then it is arguable that the shorter and different procedures and conditions in § 521(j)(1) and (2) would apply “notwithstanding” any inconsistent provision in § 1307(e) or § 1308.

[26]

As explained above,38 it is quite likely that there will be a tax return for a prepetition tax year that “becomes due” after the petition in many Chapter 13 cases filed early in a calendar year. If that tax return is a federal income tax return, it may be the return that § 521(e)(2)(A) contemplates will be provided to the trustee or to a timely requesting creditor seven days before the first date set for the meeting of creditors.39 That federal income tax return or any state tax return due on a similar schedule may be a tax return that is required to be filed with the appropriate taxing authority one day before the first scheduled meeting of creditors under § 1308(a).40 That same tax return would become due after the petition for purposes of § 521(j).

[27]

“Notwithstanding” the mandatory dismissal provisions of § 521(e)(2)(B) and (C) and the mandatory conversion or dismissal provision of § 1307(e) (discussed above), § 521(j) contemplates that a taxing authority may move for conversion or dismissal with respect to the same (federal) income tax return at issue in both of the other sections or with respect to a state tax return required by § 1308(a) only. But the conditions that will defeat a taxing authority’s motion under § 521(j)(2) are different from the “hold open” provisions in § 1308, and the conditions in §§ 521(j)(2) and 1308(b) are both different from the “beyond the control of the debtor” defense in § 521(e)(2)(B) and (C). All of these provisions for dismissal and/or conversion apply to a federal income tax return for a tax year ending before the petition with respect to which the tax return is not due until after the petition. Motions to dismiss and/or convert before confirmation could be appropriate under one or all of these new sections. The conditions and exceptions to dismissal and/or conversion are different in each section.

[28]

If you don’t already have a headache, consider how simultaneous or competing motions to dismiss and/or convert would work under these sections. Would a held-open meeting of creditors under § 1308(b) defeat a motion to dismiss by a timely requesting creditor under § 521(e)(2)(B) or (C) when there is a simultaneously pending motion from the IRS to dismiss under § 521(j) but the debtor has not yet requested an “automatic” extension of time? A request for an extension of time to file a federal income tax return is specifically mentioned in §§ 1308(b) and 521(j) but is not likely to be a circumstance beyond the debtor’s control for purposes of providing the federal income tax return required by § 521(e)(2). A timely requesting creditor would have standing to move for dismissal under § 521(e)(2)(B) and (C) and to move for conversion or dismissal under § 1307(e), but only the taxing authority has standing under § 521(j). A Chapter 13 debtor’s request for an extension of time to file a federal income tax return may defeat a § 521(j) motion from the IRS, but is something more required from the debtor to prove a circumstance beyond the debtor’s control for purposes of a creditor’s motion to dismiss under § 521(e)(2)(B) or (C)?

[29]

BAPCPA has foolishly complicated the possibilities for conversion or dismissal of Chapter 13 cases before confirmation based on the failure to provide or file tax returns. There is great potential for mischief here and much likelihood that Chapter 13 debtors will be forced to litigate conversion or dismissal before confirmation based on multiple, overlapping mandatory and permissive provisions dealing with tax returns.

[30]

With respect to tax returns that become due after the commencement of the Chapter 13 case for tax years ending after the petition, § 521(j) seems to be the only provision of the Bankruptcy Code that imposes a consequence for the failure to file a required return. Upon request of the court, the U.S. trustee or a party in interest, § 521(f) imposes on Chapter 13 debtors a new duty to file with the court, at the same time filed with the IRS, a copy (or transcript) of each federal income tax return required for a tax year ending while the Chapter 13 case is pending.41 Curiously, there is no consequence specified in § 521(f) if the debtor fails to comply. Section 521(j) fills part of this gap.

[31]

Section 521(j) directly addresses tax returns (state or federal) that become due during the Chapter 13 case and grants standing only to the taxing authority to request conversion or dismissal if a required tax return is not filed. The explicit grant of statutory authority in § 521(j) to only taxing authorities to police the filing of tax returns that become due after commencement of a Chapter 13 case could be interpreted to be exclusive of the right of any other party in interest to impose a consequence on a Chapter 13 debtor with respect to tax returns that become due after the petition. The statutory exception would be the overlap between § 1308 and § 521(j)—a tax year ending before the petition for which the return is not due until after the petition.

[32]

Notice also the odd conditions in § 521(j)(2). The debtor is granted 90 days after a taxing authority’s request for conversion or dismissal to either file the required return or “obtain” an extension of the due date. Of course, obtaining the extension of a due date to file a tax return is controlled by state or federal tax laws and regulations and will sometimes be vested in the discretion of the taxing authority that requested conversion or dismissal of the Chapter 13 case. There are some “automatic” extensions available under state and federal tax laws, but it seems odd to define one of the debtor’s defenses to conversion or dismissal in terms of an action that may be controlled by the party moving for conversion or dismissal.

[33]

Unlike § 521(e)(2)(B) and (C) discussed above, there is a conversion option in § 521(j), but no discretion to allow the Chapter 13 case to continue unless the debtor obtains an extension of the due date. Once again, there is no consideration of the interests of creditors or the debtor—the taxing authorities can tube a perfectly functional confirmed Chapter 13 case if the debtor fails to file a postpetition tax return.

[34]

Finally, a quick note about the Interim Rules and the consequences of failing to file or provide tax returns. Interim Rule 4002(b)(3) and (4) mimic some of the new tax return filing or providing duties imposed by BAPCPA.42 The Interim Rules add a nonstatutory requirement that the debtor provide a “written statement” when documentation required by the statute does not exist. This written statement of nonexistence is not required by the Bankruptcy Code and there is no obvious consequence in the Code or Rules if a debtor fails (refuses?) to provide the statement.


 

1  See §§ 389.1 [ New Tax Return Duties—In General ] § 42.4  Tax Return Duties—In General392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

2  See § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

3  See § 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

4  See § 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

5  11 U.S.C. § 1307(e). See also §§ 529.1 [ New Grounds for Conversion after BAPCPA ] § 141.4  Cause for Conversion Added or Changed by BAPCPA and 540.1 [ New and Changed Grounds for Dismissal ] § 152.3  Cause for Dismissal Added or Changed by BAPCPA.

 

6  See 11 U.S.C. § 1308, discussed in § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

7  See § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

8  See 11 U.S.C. § 1308(b)(1), discussed in § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

9  See 11 U.S.C. § 1308(b)(1)(A) and (B), discussed in § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

10  See 11 U.S.C. § 1308(b)(2), discussed in § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

11  See § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

12  Tax return confidentiality issues are discussed in § 394.1 [ Tax Return Confidentiality Issues ] § 42.9  Tax Return Confidentiality Issues.

 

13  See § 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

14  See § 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

15  No. 06-10598-B-13, 2006 WL 3254483 (Bankr. E.D. Cal. Nov. 8, 2006).

 

16  2006 WL 3254483, at *8.

 

17  See also § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

18  11 U.S.C. § 1325(a)(9), discussed in § 499.1 [ All Tax Returns Must Be Filed ] § 113.4  All Tax Returns Must Be Filed.

 

19  See § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

20  354 B.R. 258 (Bankr. E.D. Wis. 2006).

 

21  354 B.R. at 265 (“[T]he meaning of § 1308 of BAPCPA is clear—the debtor must have filed her 2005 tax return by the day before the date first scheduled for the meeting of creditors in order to obtain confirmation.”).

 

22  See also § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

23  11 U.S.C. § 521(e)(2)(A)(i), discussed in § 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors.

 

24  11 U.S.C. § 521(e)(2)(A)(ii), discussed in § 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

25  11 U.S.C. § 521(e)(2)(B), (C).

 

26  See Interim Bankr. R. 4002(b)(4).

 

27  341 B.R. 387 (Bankr. D. Me. 2006).

 

28  See 11 U.S.C. § 521(i)(1), discussed in § 388.1 [ Consequences of Failure to File Required Information, Including “Automatic Dismissal” ] § 42.2  Consequences of Failure to File Required Information, Including “Automatic Dismissal”.

 

29  341 B.R. at 390.

 

30  341 B.R. at 390–91.

 

31  341 B.R. at 390.

 

32  See § 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors.

 

33  See §§ 398.1 [ Holding Open the Meeting of Creditors ] § 43.7  Holding Open the Meeting of Creditors and 529.1 [ New Grounds for Conversion after BAPCPA ] § 141.4  Cause for Conversion Added or Changed by BAPCPA.

 

34  11 U.S.C. § 521(j).

 

35  11 U.S.C. § 521(j)(2).

 

36  See § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

37  See above in this section, and see §§ 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors and 398.1 [ Holding Open the Meeting of Creditors ] § 43.7  Holding Open the Meeting of Creditors.

 

38  See above in this section, and see §§ 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors, 393.1 [ Consequences of Failure to File or Provide Tax Returns ] § 42.8  Consequences of Failure to File or Provide Tax Returns and 398.1 [ Holding Open the Meeting of Creditors ] § 43.7  Holding Open the Meeting of Creditors.

 

39  See 11 U.S.C. § 521(e)(2)(A), discussed above in this section and in §§ 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors and 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

40  See 11 U.S.C. § 1308(a), discussed above in this section and in § 391.1 [ Tax Return Duties One Day before First Scheduled Meeting of Creditors ] § 42.6  Tax Return Duties One Day before First Scheduled Meeting of Creditors.

 

41  See 11 U.S.C. § 521(f)(1), discussed in § 392.1 [ Tax Return Duties—On Request ] § 42.7  Tax Return Duties—On Request.

 

42  See §§ 390.1 [ Tax Return Duties Seven Days before First Scheduled Meeting of Creditors ] § 42.5  Tax Return Duties Seven Days before First Scheduled Meeting of Creditors and 400.1 [ New Debtor Duties at the Meeting of Creditors ] § 43.2  Debtor Duties at Meeting of Creditors after BAPCPA.