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Home → IRS Tax Discharge

IRS Tax Discharge

In some limited cases, delinquent taxes can be discharged through a bankruptcy. There are two basic types of bankruptcy available: Chapter 7 and Chapter 13. There are very specific and complex rules in regards to discharging delinquent tax debt through a bankruptcy. At minimum, the following criteria must be met:

Tax returns were filed more than two years prior to the bankruptcy filing.
The tax liability was assessed more than 240 days prior to filing of the bankruptcy petition.
The liability is not due on Trust Fund Tax.
The taxpayer did not attempt to evade or defeat the tax, nor was the tax liability due to a fraudulent tax return.
The tax was not assessable at the time of the filing of the bankruptcy petition.
The tax was unsecured.
It has been more than 3 years since the returns were last DUE to be filed (including extensions).
The returns were timely filed or it has been at least 2 years since the returns were filed.

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IRS Tax Discharge