When no return has been filed, or has been filed within two years
of the bankruptcy, the taxes cannot be discharged in bankruptcy.
This represents a change, courtesy of the 2005 bankruptcy code amendments.
Previously, taxes for years for which no return was filed could be
discharged in Chapter 13 if they met the 3 year rule and the 240 day
rule.
Further, a debtor in a pending bankruptcy can have his case dismissed
if he fails to file a timely return.
Click
here to go to the IRS forms page for downloadable forms for prior
tax years.
Back to Discharging taxes in bankruptcy
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