Can I discharge income taxes in bankruptcy?
Generally Income taxes may be discharged in bankruptcy unless any one or more of the following apply to your situation:
1. No tax return was filed for the tax in question (or a fraudulent return was filed),
2. A return was filed but it was filed late and that late return was filed less than 2 years from the date that the bankruptcy is filed,
3. The return was filed but it was due less than 3 years from the date of filing for bankruptcy, or
4. The tax was assessed less than 240 days before filing of the petition
Here is a link to pages where the IRS writes about the subject.