The Bankruptcy Code requires that to the extent that a debtor is required to file returns that: (1) the debtor shall file with appropriate tax authorities all tax returns for all taxable periods ending during the 4-year period ending on the date of the filing of the petition, and (2) the required returns must be filed no later than 120 days after the initial 341 Meeting date. 11 USC § 1308. In short, the debtor must file at least the last four years’ tax returns and do so no later than 120 days after filing.