§1308. Filing of prepetition tax returns — Inbound Citations

Citations to 11 U.S.C. § 1308 as a whole

• 11 U.S.C. § 502(b)(9)(B)

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  (B) in a case under chapter 13, a claim of a governmental unit for a tax with respect to a return filed under section 1308 shall be timely if the claim is filed on or before the date that is 60 days after the date on which such return was filed as required.
• 11 U.S.C. § 1307(e)

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  (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.
• Fed. R. Bankr. P. 3002(c)(1)

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  (1) Governmental Unit. A governmental unit’s proof of claim is timely if filed within 180 days after the order for relief. But a proof of claim resulting from a tax return filed under § 1308 is timely if filed within 180 days after the order for relief or within 60 days after the tax return is filed. On motion filed by a governmental unit before the time expires and for cause, the court may extend the time to file a proof of claim.