([tag=IN] | [tag=VB] [□]) □ □
([tag=IN] | [tag=VB] [□=□]) □ □
([tag=IN] | [tag=VB] [□ & □]) □ □
If the return is selected for examination the trustee or debtor-in-possession must be notified of any tax due within 180 days of the request for prompt determination .