(a) Not later than the day before the date on which the meeting of the creditors is first scheduled to be held under section 341 (a), if the debtor was required to file a tax return under applicable nonbankruptcy law, the debtor shall file with appropriate tax authorities all tax returns for all taxable periods ending during the 4-year period ending on the date of the filing of the petition.At first reading, this section appears to only be dealing with those returns the debtor "was required to file" prior to the 341 hearing or "First Meeting of Creditors." For example, if it's February 5th, 2012, and I'm a debtor in bankruptcy, it can't be said that I "was required" to file my 2011 return. After all, the IRS gives me until April 15.
1308 and 1307 of the new and drastically unimproved Bankruptcy Code of 2005. Section 1308(a) states: