Bankruptcy Reform - Section 315

Section 315: Debtor Duties - Tax Returns  11 USC 521

      "(i) not later than 7 days before the date first set for the first meeting of 
      creditors, to the trustee a copy of the Federal income tax return required under 
      applicable law for the most recent tax year ending immediately before the
      commencement of the case..."

     "(ii) at the same time the debtor complies with clause (i) a copy of the return to 
     any creditor that timely requests such copy.

     The court shall dismiss for failure to do so unless the debtor demonstrates that
     the failure is byond the control of the debtor.

     "(f) a debtor who is an individual shall file with the court--
        (4) in a case under chapter 13 --
          (A) on the date that is either 90 days after the end of such tax year or 1 year 
               after the date of the commencement of the case, whichever is later, if a
               plan is not confirmed before such later date, and
          (B) annually after the plan is confirmed and until the case is closed, not later
               than the date that is 45 days before the anniversary of the confirmation
               of the plan;

      A person in a chapter 13 has a new deadline to file taxes...90 days into the new
      year.