Duarte Bankruptcy Attorney, Bankruptcy Lawyer, Bankruptcy Code 11 USC Section 1308

TITLE 11 - BANKRUPTCY
CHAPTER 13 - ADJUSTMENT OF DEBTS OF AN INDIVIDUAL WITH REGULAR
                  INCOME                          
    SUBCHAPTER I - OFFICERS, ADMINISTRATION, AND THE ESTATE

-HEAD-
    Sec. 1308. Filing of prepetition tax returns

-STATUTE-
      (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.

-SOURCE-
    (Added Pub. L. 109-8, title VII, Sec. 716(b)(1), Apr. 20, 2005, 119
    Stat. 129.)

-REFTEXT-
                            REFERENCES 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.


                              EFFECTIVE 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.

-FOOTNOTE-               

    (!1) So in original.
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