Additional resources provided by the author
The Internal Revenue Service publishes a Bankruptcy Tax Guide, Publication 908, that contains a great deal of useful information on various tax matters related to bankruptcy proceedings. There are several articles on the "short year election" published on www.bankruptcylawnetwork.com.
This guide is intended as a general discussion of the topic and is not legal advice. It is not intended to form an attorney and client relationship with the reader and no such relationship will be established without further discussion, the payment of a fee, a conflict check and the execution of a written legal services agreement. I am classified by federal law as a debt relief agency and have been proudly filing bankrutpcy cases for consumers for more than 30 years.