Section 1308(a) requires that a debtor file not later than the first date the sec. 341 meeting of creditors is scheduled "all tax returns for all taxable periods ending during the 4-year period ending on the date of the filing of the petition." See 11 U.S.C. sec. 1308(a) (emphasis supplied). This means that for tax year 2011, the debtor must have filed the 2011 tax return by January 2, 2012, if the debtor's 341 meeting is first scheduled for January 2, 2012. See In re Cushing, 401 B.R. 528, 537 (1st Cir. BAP 2009). "Irrespective of the date when the tax returns were due to be filed, sec. 1308(a) states that the same must be filed on or before the date of the sec. 341 meeting." Cushing at 537. Section 1308(b)(1) allows the trustee discretion to hold the meeting open for a reasonable period of time to allow the debtor an additional period of time to file any unfiled returns, but that discretion is limited to 120 days after the date of the meeting for any return that is past due. Cushing at 537 and 11 U.S.C. sec. 1308(b)(1). If the trustee opts to hold the meeting open pursuant to sec. 1308, a clear statement must be made for the record.