Condition precedent:

Oct 01, 2012 · If the debtor was an employer, the trustee must file any Form 941 (Employer’s Quarterly Federal Tax Return), for withheld federal income and FICA taxes, and Form 940 (Employer’s Annual Federal Unemployment Tax Return), for unemployment taxes, that was not filed by the debtor before commencement of the bankruptcy case. 11 U.S.C. § 346. ................
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