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Section 17. Closing a Bankruptcy Case›5.9.17 Closing a Bankruptcy Case›Example:

Chapter 12 and Chapter 13 Revocations of Discharge

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Revocation Criteria. A Chapter 12 or Chapter 13 discharge may be revoked by the court after notice and hearing when the discharge was obtained by the debtor through fraud and the requesting party in interest did not know about the fraud until after the discharge was granted (11 USC 1228(d) and 11 USC 1328(e)).

Time Frame for Request. The request must be submitted by a party in interest before one year after entry of the discharge order.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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