Bankruptcy Code, 11 USC 521(f)
At the request of the court, the United States trustee, or any party in interest in a case under chapter 7, 11, or 13,
(1)at the same time filed with the taxing authority, a copy of each Federal income tax return required under applicable law (or at the election of the debtor, a transcript of such tax return) with respect to each tax year
(2)at the same time filed with the taxing authority, each Federal income tax return required under applicable law (or at the election of the debtor, a transcript of such tax