11 U.S.C. § 1308

Filing of prepetition tax returns

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 11 CasesGoogle Scholar

(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 paragraph (1), if the debtor demonstrates by a preponderance of the evidence that the failure to file a return as required under paragraph (1) is attributable to circumstances beyond the control of the debtor, the court may extend the filing period established by the trustee under paragraph (1) for—(A) a period of not more than 30 days for returns described in paragraph (1)(A); and(B) a period not to extend after the applicable extended due date for a return described in paragraph (1)(B).(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.(Added Pub. L. 109–8, title VII, § 716(b)(1), Apr. 20, 2005, 119 Stat. 129; amended Pub. L. 111–327, § 2(a)(42), Dec. 22, 2010, 124 Stat. 3562.)Editorial NotesReferences in Text

Section 6020 of the Internal Revenue Code of 1986, referred to in subsec. (c), is classified to section 6020 of Title 26, Internal Revenue Code.

Amendments

2010—Subsec. (b)(2). Pub. L. 111–327, § 2(a)(42)(C), substituted “paragraph (1)” for “this subsection” wherever appearing in introductory provisions.

Subsec. (b)(2)(A). Pub. L. 111–327, § 2(a)(42)(A), substituted “paragraph (1)(A)” for “paragraph (1)”.

Subsec. (b)(2)(B). Pub. L. 111–327, § 2(a)(42)(B), substituted “paragraph (1)(B)” for “paragraph (2)”.

Statutory Notes and Related SubsidiariesEffective Date

Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.

Notes of Decisions

Cited in 34 cases (7 in the last 5 years), 2006–2026 · leading case: United States v. Cushing (Cushing), 401 B.R. 528 (1st Cir. BAP 2009).

Sort: Relevance Newest Treatment

United States v. Cushing (Cushing), 401 B.R. 528 (1st Cir. BAP 2009). · cites it 9× “The IRS sought dismissal or conversion on the grounds that the Debtor had failed to file her tax return before the first meeting of creditors in violation of 11 U.S.C. § 1308 (a). 1 On appeal, the IRS contends that the bankruptcy court erroneously concluded that the chapter 13…”

Shaw v. Aurgroup Fin. Credit Union, 552 F.3d 447 (6th Cir. 2009). · cites it 2× “mounts that are required to be paid under a domestic support obligation and that first become payable after the date of the filing of the petition if the debtor is required by a judicial or administrative order, or by statute, to pay such domestic support obligation; and (9) the…”

In re Long, 603 B.R. 812 (Bankr. E.D. Wis. 2019). · cites it 2× “By no later than "the day before the date on which the meeting of the creditors *814 is first scheduled to be held", the debtor must file with appropriate tax authorities the prepetition tax returns specified in 11 U.S.C. § 1308 (a), unless the chapter 13 trustee gives the…”

In Re Letterese, 397 B.R. 507 (Bankr. S.D. Florida 2008). “11 U.S.C. § 1308 (a). Although the Debtor asserts that he has filed his 2007 Form 1040 tax return with the Internal Revenue Service, the only evidence before me is the certification from the IRS that he had filed neither that return nor a request for an extension to do so as of…”

In Re Barbaran, 365 B.R. 333 (D.D.C. 2007). · cites it 2× “In contrast, 11 U.S.C. § 1308 (a) (also enacted by BAPCPA) does impose such a minimum (of “[n]ot later than the day before the date on which the meeting of the creditors is first scheduled to be held”) with respect to the filing of tax returns.”

In Re Close, 353 B.R. 915 (Bankr. D. Kan. 2006). “11 U.S.C. § 1308 (a). 12 . 11 U.S.C. § 1324 (b).”

Reed v. Anderson, 422 B.R. 214 (C.D. Cal. 2009). “See 11 U.S.C. § 1308 (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)”).”

Stein v. Stubbs (In re Stubbs), 565 B.R. 115 (6th Cir. BAP 2017). “See 11 U.S.C. §§ 1308 (a) (requiring the filing of pre-petition tax returns “for all taxable periods ending during the 4-year period ending on the date of filing the petition.”

Copeland v. Fink (In Re Copeland), 742 F.3d 811 (8th Cir. 2014). “See 11 U.S.C. § 1308 . Like the nondischargeability of the underlying debt, this is a self-created problem.”

In Re Kuhar, 391 B.R. 733 (Bankr. E.D. Pa. 2008). · cites it 3× “It is undisputed that, as of January 2, 2008, Debtor had not filed her federal or Pennsylvania tax returns for the years 2002-2006 as is now required under 11 U.S.C. § 1308 . Infra n. 5. The meeting did not convene on January 2 but rather was continued to February 11, 2008.”

In Re Vigil, 344 B.R. 624 (Bankr. D.N.M. 2006). “In addition, the Chapter *633 13 Trustee points to the additional supervising and monitoring duties imposed on Chapter 13 Trustees by BAPCPA, such as the requirement for the trustee to verify the filing of all tax returns as required under 11 U.S.C. § 1308 and the requirement to…”

In Re Molitor, 395 B.R. 197 (Bankr. S.D. Ga. 2008). “2003(e); see also 11 U.S.C. § 1308 (b)(1) (granting the UST the power to “hold open” the meeting of creditors for a “reasonable period of time” to give debtor additional time to file tax returns); In re Bernard, 40 F.”

Show all 34 citing cases →

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.