([tag=IN] | [tag=VB] [lemma=leave]) [□=□] □
([tag=IN] | [tag=VB] [lemma=leave]) [word=□] □
([tag=IN] | [tag=VB] [lemma=leave]) [tag=□] □
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 .