DISMISSAL FOR FAILURE TO TIMELY FILE TAX RETURNS.

SEC. 720. DISMISSAL FOR FAILURE TO TIMELY FILE TAX RETURNS. Section 521 of title 11, United States Code, as amended by sections 106, 225, 305, 315, and 316, is amended by adding at the end the following:“(j)(1) Notwithstanding any other provision of this title, if the debtor fails to file a tax return that becomes due after the commencement of the case or to properly obtain an extension of 119 STAT. 134 the due date for filing such return, the taxing authority may request that the court enter an order converting or dismissing the case.“(2) If the debtor does not file the required return or obtain the extension referred to in paragraph (1) within 90 days after a request is filed by the taxing authority under that paragraph, the court shall convert or dismiss the case, whichever is in the best interests of creditors and the estate.”.