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filed within the time prescribed under 11 U.S.C. 507(a)(8).
Section 507(a) of the Bankruptcy Code establishes a priority for
claims; section 507(a)(8) provides, in pertinent part, as
follows:
(8) Eighth, allowed unsecured claims of governmental
units, only to the extent that such claims are for--
(A) a tax on or measured by income or gross
receipts--
(i) for a taxable year ending on or before
the date of the filing of the petition for
which a return, if required, is last due,
including extensions, after three years
before the date of the filing of the
petition;
(ii) assessed within 240 days, plus any time
plus 30 days during which an offer in
compromise with respect to such tax that was
made within 240 days after such assessment
was pending, before the date of filing the
petition; or
(iii) other than a tax of a kind specified
under section 523(a)(1)(B) or 523(a)(1)(C) of
this title, not assessed before, but
assessable, under applicable law or by
agreement, after, the commencement of the
case;
Thus, according to petitioner, respondent’s claims for
petitioner’s income taxes are valid only if a tax return was due
within 3 years of the filing of the petition with the bankruptcy
court, or the tax was assessed within 240 days before the filing
of the petition with the bankruptcy court.
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