by the United States government, United States Code — Title 11, Chapter 13…
“ 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. ”
