I have a new policy regarding the deadlines for filing prepetition tax returns. Debtors have only 60 days after the first date set for the section 341 meeting to get tax returns filed. For 2019 cases, debtors must file 2015, 2016, 2017, and 2018 tax returns before the plan can be confirmed. Read on for more details.
A secured claim filed after the bar date in a chapter 13 case was disallowed as late, even though the claim had been provided for in the confirmed plan. You can download a copy of the court’s order from a link in this post.
Frequently, debtors who seek bankruptcy relief under chapter 13 have not yet filed some of their tax returns with the IRS or state taxing authority. Section 1308 of the Bankruptcy Code gives chapter 13 debtors an opportunity to get those returns filed so they can deal with their tax debts in the chapter 13 case, but there are deadlines to be met and consequences for failure to comply. Until all tax returns for the previous four years are filed, the plan cannot be confirmed, and if the returns are not timely filed, the debtor’s case could be dismissed. [More]
Looking through the Rules of Bankruptcy Procedure for a deadline or to find out if it’s too late to ask for an extension of a deadline in chapter 13 cases? Try this Quick Reference Guide to Critical Deadlines in Chapter 13 Cases.