INCOME TAX RETURNS PREPARED BY TAX AUTHORITIES.

SEC. 714. INCOME TAX RETURNS PREPARED BY TAX AUTHORITIES. Section 523(a) of title 11, United States Code, as amended by sections 215 and 224, is amended—(1) in paragraph (1)(B)—(A) in the matter preceding clause (i), by inserting “or equivalent report or notice,” after “a return,”;(B) in clause (i), by inserting “or given” after “filed”; and(C) in clause (ii)—(i) by inserting “or given” after “filed”; and(ii) by inserting “, report, or notice” after “return”; and(2) by adding at the end the following:119 STAT. 129 “For purposes of this subsection, the term ‘return’ means a return that satisfies the requirements of applicable nonbankruptcy law (including applicable filing requirements). Such term includes a return prepared pursuant to section 6020(a) of the Internal Revenue Code of 1986, or similar State or local law, or a written stipulation to a judgment or a final order entered by a nonbankruptcy tribunal, but does not include a return made pursuant to section 6020(b) of the Internal Revenue Code of 1986, or a similar State or local law.”.