Taxes owed to the United States or any state, county, or other governmental entities are normally nondischargeable.  Generally, a taxpayer will continue to owe federal tax liabilities at the end of a Chapter 7 bankruptcy or the taxpayer will have to repay the tax liability in full in a Chapter 13 bankruptcy plan.

However, a taxpayer can discharge federal tax debts in a Chapter 7 bankruptcy if all of the following conditions are satisfied [Note: Prior recorded tax liens are not affected by your Chapter 7 filing.]:

• The taxes are income taxes;
• You did not commit fraud or willful evasion;
• The debt is at least three years old; 
• You filed a tax return; and 
• Tax debt assessed by the IRS at least 240 days before you file your bankruptcy petition or no assessment.

Ricky Thomas, P.A. cannot represent you in Bankruptcy Court or be retained as counsel  unless your bankruptcy case is filed in Florida (Middle District of  Florida), but Attorney Thomas can and do consult with the taxpayers' regular bankruptcy attorney on tax discharge issues in bankruptcy.  Attorney Thomas is available to consult with your regular bankruptcy attorney about income tax discharge.  If you or your bankruptcy attorney is stumped on a tax discharge question, consult me. 

For more information or questions about your specific case, please contact the office or click CONTACT US.

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