Determination of tax liability

The court may not so determine— any right of the estate to a tax refund, before the earlier of— The clerk shall maintain a list under which a Federal, State, or local governmental unit responsible for the collection of taxes within the district may— A trustee may request a determination of any unpaid liability of the estate for any tax incurred during the administration of the case by submitting a tax return for such tax and a request for such a determination to the governmental unit charged with responsibility for collection or determination of such tax at the address and in the manner designated in paragraph (1). 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, if—