For filing a Bankruptcy, income tax returns have to be submitted if, and only if, those income taxes returns had to be filed. If the debtor's income is below a certain level, it is not necessary to file the tax returns, and the Bankruptcy court will not want them. (If the debtor did not have to file income tax returns, he or she would submit - to the Bankruptcy court - a notarized statement explaining this fact.)
However, if the income taxes did have to be filed for 2 years prior to filing the Bankruptcy, those returns would have to be filed, or the case can be dismissed. Submitting anything else - such as bank statements - would not satisfy this requirement.
In summary, if the tax returns were supposed to be filed - per IRS - they must be filed with the Bankruptcy court, and if the tax returns did not have to be filed - per IRS - they also do not have to be filed with the Bankruptcy court.
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