Section 17. Closing a Bankruptcy Case›5.9.17 Closing a Bankruptcy Case›Note:
Chapter 7 Revocation of Discharge
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Revocation Criteria. A Chapter 7 discharge may be revoked by the court upon the request of the trustee, a creditor, or the United States Trustee when:
The discharge was obtained through fraud and: The requesting party did not know about the fraud until after the discharge was granted and The request for a revocation of discharge was made within one year after the discharge was granted.
The debtor: Acquired property of the estate; Knowingly and fraudulently failed to report the acquisition of property of the estate or entitlement to property of the estate; or, Failed to surrender the property of the estate to the trustee.
The debtor: Refused to obey a lawful order of the court; Refused to respond to a material question approved by the court; or, Refused to testify (other than on the ground of privilege against self-incrimination).
Time Frame for Request. When requesting a revocation of discharge for the reasons in b) or c) above, the request must be made before the later of one year after the granting of the discharge or the date the case is closed under certain conditions (11 USC 727(e)(1), USC 727(e)(2)(A), and USC 727(e)(2)(B)).
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