Consumer Bankruptcy Law and Practice: 12.3.6.2 Required Filing of Tax Returns
Responding to complaints from government agencies that they could not compute tax claims in chapter 13 cases without returns filed by the debtors, Congress enacted section 1308 and two accompanying provisions that require chapter 13 debtors to file prepetition tax returns with the appropriate taxing authorities. By the day before the first scheduled section 341 meeting, the debtor must file all tax returns that the debtor was required to file for all taxable periods ending in the four years before the petition.301