The court may determine the legality of any tax, fine or penalty, or any addition to a tax, irrespective of whether previously assessed, or not paid, and whether or not contested before and adjudicated by a competent judicial or administrative tribunal.
The court-clerk maintains a list under which a Federal, State, or local government unit is responsible for the collection of taxes within the district. The clerk also designates an address for service of requests and describes where further information concerning additional requirements for filing such requests may be found.
If the concerned government unit does not designate an address and provide such address to the clerk, any request may be served at the address for the filing of a tax return or protest with the appropriate taxing authority of such government unit.
A trustee may request a determination of any unpaid liability of the estate for any tax incurred during the administration of the case by depositing a tax return for such tax and a request for such a determination for collection of such tax at the address and in the prescribed manner. Unless such return is fraudulent, or contains a material misrepresentation, the estate, the trustee, the debtor, and any successor to the debtor are discharged from any liability for such tax upon payment of the tax shown on such return.