Thank you for your question.
I can understand some caution and wanting to be sure.
In bankruptcy, the key date is the date of filing--what "interests" existed as of that date?
A tax refund is an "interest", and the analysis from your quoted Answer is correct.
To perhaps make it more clear, consider this: The right to receive money back from the U.S. Government arises either the date they received the first excess dollar (the payroll check or other payment from which YOUR money paid to Uncle Sam came), or at the very latest, the date the final tax liability for that year became known or knowable (sometime between issuance of the W-2 and the date the taxes
were filed, at the very latests). That right to refund exists even if you didn't know about it YET because of a filing error.
The BK Trustee is going to be interested in whether, on the date of filing, there was ANY ghost of a chance of getting a refund. It's exactly the same as for one of my clients who did not file BK after his wife was killed in an accident--there was a right to sue and get some money out of that accidental death, which existed as of the date of filing (if a case had been filed), and the BK Trustee would have been able to legally "take possession
" of that claim even though it was uncertain, unliquidated, and its dollar value was impossible to know at that time.
It also sounds like the last paragraph of your question is from the BK attorney who helped you file on 1/8/2008.
For about two years now, part of my "standard speech" to potential BK clients includes the idea that part of the "price" debtors have to pay to get relief under the US BK Code is full financial disclosure. If you want the monetary benefit of escaping liability for debt, you also must disclose your monetary history, within the limits of what the law requires. So, just like my clients must reveal that they sold the family homestead to a cousin for half-price less than a year ago, my clients also must reveal the existence of all tax refunds and other financial interests which exist as of the date of filing.