Robert B. Gleichenhaus, Gleichenhaus, Marchese & Weishaar, P.C., Buffalo, NY, for Debtor., Joseph DeFreze was granted a chapter 7 discharge on January 12, 2018. (ECF No. 18). To Mr. DeFreze's apparent surprise, on January 28, 2018, the New York State Department of Taxation and Finance ("NYSDTF") mailed to him a "notice of adjusted assessment." (ECF No. 23, Ex. F). Despite the chapter 7 discharge, NYSDTF demanded that Mr. DeFreze pay $16,970.85 for tax year 2008. (Id. ). In response, Mr. DeFreze filed a motion seeking a determination that the tax obligation owed to NYSDTF was discharged. NYSDTF countered by arguing that 11 U.S.C. § 523(a)(1)(B)(i) or (ii) operate to make Mr. DeFreze's 2008 New York State taxes nondischargeable., Because Mr. DeFreze's New York State Form IT-201 filed in 2008 was not a "return" for bankruptcy purposes and because he filed this bankruptcy case less than 2 years after he late-filed his amended 2008 New York State tax return, the unpaid income taxes due for tax year 2008 were not discharged in bankruptcy by operation of 11 U.S.C. § 523(a)(1)(B)(i) or (ii). Mr. DeFreze's motion is DENIED on the merits.