Bankruptcy Law Questions? Ask a Bankruptcy Lawyer.
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So you are basically asking when your taxes would be come dischargeable - correct?
The three year rule for dischargeability of taxes is calculated using the dates of when your income taxes were filed and when your bankruptcy was filed. Understand that the taxes are not dischargeable if your bankruptcy was dismissed. So for the three year rule - say hypothetically we are dealing with your 2008 taxes. Those tax returns would be due to be filed on April 15, 2009. So then you calculate 3 years from April 15, 2009 which would be April 15, 2012. So if you file your bankruptcy after April 15, 2012, the taxes would be dischargeable. If the taxes were filed late, you calculate 2 years from the date the tax return was filed to determine if the debt is dischargeable. So it doesn't go by the date the plan was approved or the date the motion to dismiss was filed - but it goes by the date the bankruptcy is filed. Is that what you were asking? Please let me know if this answers your question.
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Since I am not sure what you are asking, I will opt out and let another attorney have the opportunity to help you.
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The three year rule relevant to tax dischargeability has only to do with when the return was due, not when it was actually filed. That 3 year rule never tolls.
Actually, what you need to be concerned with is the two year rule for filing a late return. It is non-dischargeable if the returns are filed within 2 years prior to the bankruptcy filing. That period would be tolled during the pendency of your prior bankruptcy and would resume upon the date of the order dismissing the case. Or in the facts you provided, May 2011.
Please let me know if that answers your question or if you would like more information or statute citations.
I can tell you the tolling of any and all periods stopped when the order closing the case was filed.
But to say again, the 3 year rule doesn't toll. The 2 year and 240 day rules would toll however.