What tax debts may not be discharged in a Chapter 7 bankruptcy?
Income taxes that are not at least 3 years old; Income taxes for which no return was filed or the return was filed less than 2 years prior to bankruptcy; Income taxes that have not yet been assessed for at least 240 days; Income taxes that are due to a fraudulent return; Income taxes for which the taxpayer willfully attempted to evade or defeat such tax; The employee portion of payroll taxes; Income tax withholding portion of payroll taxes; Trust Fund Recovery Penalty; Sales taxes that are not at least 3 years old, assessed at least 240 days and for which a tax return has not been filed for at least 2 years; The employer portion of payroll taxes that is not at least 3 years old, assessed for less than 240 days and for which a return has not been filed for at least 2 years. Student loans; Alimony and child support payments; and, Secured Debts.
