In Re Moser

CARL L. BUCKI, Bankruptcy Judge.

The present dispute involves the meaning of “circumstances beyond the control of the debtor,” for purposes of excusing a failure to submit tax returns to a trustee within the time limits established by 11 U.S.C. § 521(e)(2).

The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 has redefined the duties of a debtor under 11 U.S.C. § 521. For cases filed after October 17, 2005, paragraph (e)(2) imposes obligations for submission of Federal income tax returns. In relevant part, this paragraph states as follows:

(A) The debtor shall provide—(i) not…