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Rule 4002-1 Debtor - Duties Delinquent Tax Returns -- Chapters 11, 12, and 13 If, on the petition date, a debtor in chapter 11, 12, or 13 has failed to file timely a tax return which was due pre-petition, debtor must file any such delinquent returns within 30 days of the petition date, unless an extension of time for filing has been granted by the Court after notice and hearing. Failure to file timely a delinquent tax return under this rule may be grounds for denial of confirmation and for dismissal of the case. In addition, Debtors are encouraged to forward a copy of their FILED delinquent federal tax returns to the United States Attorney.