May Need to Dismiss Chapter 7 - Because of IRS 3 Year Look Back Rule - HELP!!!!

[rick123]

Just found out that I may need to dismiss my Chapter 7. I believe I may have miss calcuated the time of when my income taxes can be included in the BK. Was trying to include both my 2005 and 2006 taxes. However, I filed a Chapter 13 in 3/09 (mainly to save our house from foreclosre) which got dismissed early 8/2009 because irs started an audit and they notified the trustee that I would be owing taxes. When the irs notifed the trustee, (they were not yet finished with the audit) went ahead and gave a huge number that would not make our repayment plan work so our 13 was dismissed without prejudice. IRS audit was finally finalized on 11/30/2009. Waited the 240 days from the new assessment, the 3 year rule date was met, and the 2 year rule date was met. What I didn't know was that there would be an additional 90 days added on to the 157 days I was in the previous bk to the 3 year look back rule. What I don't understand is why the 3 year look back rule applies when first no one knew that there would be taxes owed, (remember the tax return was filed on time), secondly the irs was never prevented from collecting the taxes because I was out of the previous bk before the audit was completed, and there 240 days from the time they assessed the new taxes was never in jeopardy. Does anyone have any ideas?