An important and recurring issue in personal bankruptcy cases is the dischargeability of taxes related to a non-filed or a late filed tax return. Bankruptcy Code §523(a)(1)(B) governs the dischargeability of taxes pertaining to non-filed or late filed tax returns, and this provision states:

(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt— (1) for a tax or a customs duty— * * * * (B) with respect to which a return, or equivalent report or notice, if required— (i) was not filed or given; or (ii) was filed or given after the date on which such return, report, or notice was last due, under applicable law or under any extension, and after two years before the date of the filing of the petition;

11 U.S.C. §523(a)(1)(B).