{"id":1940,"date":"2009-11-11T21:22:00","date_gmt":"2009-11-11T21:22:00","guid":{"rendered":"http:\/\/www.covstravels.com\/can-taxes-be-wiped-out-in-bankruptcy\/"},"modified":"2026-04-16T12:38:36","modified_gmt":"2026-04-16T16:38:36","slug":"can-taxes-be-wiped-out-in-bankruptcy","status":"publish","type":"post","link":"https:\/\/www.duncanlawonline.com\/staging\/8350\/can-taxes-be-wiped-out-in-bankruptcy\/","title":{"rendered":"Can Taxes Be Wiped Out in Bankruptcy?"},"content":{"rendered":"<p>[av_section min_height=&#8221; min_height_px=&#8217;500px&#8217; padding=&#8217;default&#8217; shadow=&#8217;no-shadow&#8217; bottom_border=&#8217;no-border-styling&#8217; id=&#8221; color=&#8217;main_color&#8217; custom_bg=&#8217;#d7d8ca&#8217; src=&#8221; attachment=&#8221; attachment_size=&#8221; attach=&#8217;scroll&#8217; position=&#8217;top left&#8217; repeat=&#8217;no-repeat&#8217; video=&#8221; video_ratio=&#8217;16:9&#8242; overlay_opacity=&#8217;0.5&#8242; overlay_color=&#8221; overlay_pattern=&#8221; overlay_custom_pattern=&#8221; av_uid=&#8217;av-d2t790&#8242;]<br \/>\n[av_heading heading=&#8217;Can Taxes Be Wiped Out in Bankruptcy? Rules for IRS Debt Discharge&#8217; tag=&#8217;h1&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8217;15&#8217; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; 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format=&#8217;16-9&#8242; width=&#8217;16&#8217; height=&#8217;9&#8242; av_uid=&#8217;av-92jvdg&#8217;]<\/p>\n<p>[av_heading heading=&#8217;Key Takeaways&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtov5x&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju05rl&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<table data-start=\"212\" data-end=\"838\">\n<thead data-start=\"212\" data-end=\"243\">\n<tr data-start=\"212\" data-end=\"243\">\n<th data-start=\"212\" data-end=\"228\"><strong data-start=\"214\" data-end=\"227\">Key Point<\/strong><\/th>\n<th data-start=\"228\" data-end=\"243\"><strong data-start=\"230\" data-end=\"241\">Details<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"274\" data-end=\"838\">\n<tr data-start=\"274\" data-end=\"375\">\n<td>Some taxes can be discharged<\/td>\n<td>Income taxes may be wiped out if they meet certain conditions.<\/td>\n<\/tr>\n<tr data-start=\"376\" data-end=\"486\">\n<td>Tax discharge rules vary by bankruptcy chapter<\/td>\n<td>Chapter 7 and Chapter 13 treat tax debts differently.<\/td>\n<\/tr>\n<tr data-start=\"487\" data-end=\"609\">\n<td>IRS has strict criteria for tax discharge<\/td>\n<td>Taxes must be old enough, properly filed, and meet other requirements.<\/td>\n<\/tr>\n<tr data-start=\"610\" data-end=\"721\">\n<td>Tax liens are not wiped out<\/td>\n<td>Even if taxes are discharged, IRS tax liens may still remain on property.<\/td>\n<\/tr>\n<tr data-start=\"722\" data-end=\"838\">\n<td>Filing bankruptcy can stop tax collections<\/td>\n<td>The automatic stay prevents IRS collection actions temporarily.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Introduction&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtpq0q&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju0gza&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"868\" data-end=\"1154\">Dealing with tax debt can be overwhelming, and many people wonder if filing for bankruptcy can help wipe out taxes owed to the IRS or state tax agencies. While bankruptcy can eliminate some types of debt, tax debt is treated differently from credit cards or medical bills.<\/p>\n<p data-start=\"1156\" data-end=\"1203\">The ability to discharge tax debt depends on:<\/p>\n<ul data-start=\"1205\" data-end=\"1357\">\n<li data-start=\"1205\" data-end=\"1233\">The type of tax owed<\/li>\n<li data-start=\"1234\" data-end=\"1279\">Whether you filed tax returns on time<\/li>\n<li data-start=\"1280\" data-end=\"1311\">The age of the tax debt<\/li>\n<li data-start=\"1312\" data-end=\"1357\">The bankruptcy chapter you file under<\/li>\n<\/ul>\n<p data-start=\"1359\" data-end=\"1517\">In this guide, we\u2019ll break down when taxes can be discharged in bankruptcy, what rules apply, and what happens to IRS collections and tax liens.<\/p>\n<p data-start=\"1519\" data-end=\"1651\">\ud83d\udd17 <strong data-start=\"1522\" data-end=\"1534\">Related:<\/strong> <a target=\"_new\" rel=\"noopener\" data-start=\"1535\" data-end=\"1649\">Types of Debts Not Wiped Out in Bankruptcy<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Can Tax Debts Be Discharged in Bankruptcy?&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtqb9s&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju0ujy&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<br \/>\nNot all tax debts can be eliminated in bankruptcy. The U.S. Bankruptcy Code (11 U.S. Code \u00a7 523) classifies tax debt as a priority debt, meaning that it\u2019s generally not dischargeable unless specific criteria are met.<br \/>\n[\/av_textblock]<\/p>\n<p>[av_codeblock wrapper_element=&#8221; wrapper_element_attributes=&#8221; codeblock_type=&#8221; alb_description=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-mo1p3qys&#8217; sc_version=&#8217;1.0&#8242;]<br \/>\n<!DOCTYPE html><br \/>\n<html lang=\"en\"><br \/>\n<head><br \/>\n<meta charset=\"UTF-8\"><br \/>\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\"><br \/>\n<title>Tax Debt Dischargeability Calculator | Duncan Law<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Merriweather:wght@400;700&#038;family=Open+Sans:wght@300;400;600;700&#038;display=swap\" rel=\"stylesheet\">\n<style>\n<p>\/* ============================================================\n   DUNCAN LAW BRAND VARIABLES\n   Adjust these hex values to match your exact site colors.\n   --------------------------------------------------------\n   To find your exact colors: open duncanlawonline.com in\n   Chrome, right-click any colored element \u2192 Inspect \u2192\n   look for color\/background-color in the Styles panel.\n   ============================================================ *\/\n:root {\n  \/* --- Primary brand colors --- *\/\n  --dl-dark:       #0b1f3b;   \/* Deep navy \u2014 from Duncan Law logo *\/\n  --dl-accent:     #8b1515;   \/* Dark crimson \u2014 from Duncan Law logo *\/\n  --dl-accent-h:   #6e1010;   \/* Deeper crimson for hover states *\/\n  --dl-accent-lt:  #fdf0f0;   \/* Very light crimson tint for backgrounds *\/<\/p>\n<p>  \/* --- Supporting colors (these generally won't need changing) --- *\/\n  --white:         #ffffff;\n  --off-white:     #f8f7f5;\n  --border:        #ddd8d2;\n  --text:          #1c1c1c;\n  --text-mid:      #444;\n  --text-light:    #666;\n  --pass:          #1a6b3c;\n  --pass-bg:       #edf7f2;\n  --fail:          #b31b1b;\n  --fail-bg:       #fdf1f1;\n  --warn:          #7a5200;\n  --warn-bg:       #fdf8ec;\n  --info:          #0b1f3b;\n  --info-bg:       #edf0fa;\n  --shadow-sm:     0 2px 12px rgba(0,0,0,0.08);\n  --shadow-md:     0 4px 24px rgba(0,0,0,0.11);\n  --radius:        8px;\n}<\/p>\n<p>* { box-sizing: border-box; margin: 0; padding: 0; }<\/p>\n<p>#dl-tax-calc {\n  font-family: 'Open Sans', sans-serif;\n  background: var(--off-white);\n  color: var(--text);\n  font-size: 15.5px;\n  line-height: 1.65;\n}<\/p>\n<p>\/* ---- HEADER ---- *\/\n.tool-header {\n  background: var(--dl-dark);\n  color: var(--white);\n  padding: 0;\n}<\/p>\n<p>.header-inner {\n  max-width: 800px;\n  margin: 0 auto;\n  padding: 30px 24px 26px;\n}<\/p>\n<p>.header-firm {\n  display: flex;\n  align-items: center;\n  gap: 12px;\n  margin-bottom: 14px;\n}<\/p>\n<p>.header-firm-badge {\n  background: var(--dl-accent);\n  color: white;\n  font-size: 10px;\n  font-weight: 700;\n  letter-spacing: 1.2px;\n  text-transform: uppercase;\n  padding: 4px 10px;\n  border-radius: 3px;\n}<\/p>\n<p>.header-firm-name {\n  color: rgba(255,255,255,0.55);\n  font-size: 12px;\n  letter-spacing: 0.5px;\n  font-weight: 300;\n}<\/p>\n<p>.header-divider {\n  height: 3px;\n  background: var(--dl-accent);\n  width: 40px;\n  margin-bottom: 14px;\n  border-radius: 2px;\n}<\/p>\n<p>.tool-header h1 {\n  font-family: 'Merriweather', serif;\n  font-size: clamp(20px, 3.5vw, 28px);\n  font-weight: 700;\n  line-height: 1.25;\n  margin-bottom: 8px;\n}<\/p>\n<p>.tool-header p {\n  color: rgba(255,255,255,0.65);\n  font-size: 13.5px;\n  font-weight: 300;\n  max-width: 580px;\n  line-height: 1.6;\n}<\/p>\n<p>.header-legal-tag {\n  margin-top: 14px;\n  display: inline-flex;\n  align-items: center;\n  gap: 7px;\n  background: rgba(255,255,255,0.08);\n  border: 1px solid rgba(255,255,255,0.15);\n  border-radius: 4px;\n  padding: 5px 11px;\n  font-size: 11.5px;\n  color: rgba(255,255,255,0.6);\n  letter-spacing: 0.3px;\n}<\/p>\n<p>\/* ---- LAYOUT ---- *\/\n.container {\n  max-width: 800px;\n  margin: 0 auto;\n  padding: 28px 20px 20px;\n}<\/p>\n<p>\/* ---- SECTION CARDS ---- *\/\n.section {\n  background: var(--white);\n  border: 1px solid var(--border);\n  border-radius: var(--radius);\n  padding: 26px 26px 22px;\n  margin-bottom: 18px;\n  box-shadow: var(--shadow-sm);\n}<\/p>\n<p>.section-title {\n  font-family: 'Merriweather', serif;\n  font-size: 15.5px;\n  color: var(--dl-dark);\n  margin-bottom: 18px;\n  padding-bottom: 12px;\n  border-bottom: 2px solid var(--off-white);\n  display: flex;\n  align-items: center;\n  gap: 10px;\n}<\/p>\n<p>.section-num {\n  background: var(--dl-accent);\n  color: white;\n  width: 26px; height: 26px;\n  border-radius: 50%;\n  display: flex; align-items: center; justify-content: center;\n  font-family: 'Open Sans', sans-serif;\n  font-size: 12.5px;\n  font-weight: 700;\n  flex-shrink: 0;\n}<\/p>\n<p>\/* ---- FORM ELEMENTS ---- *\/\n.field-group { margin-bottom: 18px; }<\/p>\n<p>label {\n  display: block;\n  font-weight: 600;\n  font-size: 13.5px;\n  color: var(--dl-dark);\n  margin-bottom: 6px;\n}<\/p>\n<p>label .hint {\n  font-weight: 300;\n  color: var(--text-light);\n  font-size: 12px;\n  display: block;\n  margin-top: 2px;\n  line-height: 1.45;\n}<\/p>\n<p>input[type=\"date\"],\nselect {\n  width: 100%;\n  padding: 9px 12px;\n  border: 1.5px solid var(--border);\n  border-radius: 6px;\n  font-family: 'Open Sans', sans-serif;\n  font-size: 14.5px;\n  color: var(--text);\n  background: var(--off-white);\n  transition: border-color 0.15s, background 0.15s;\n  appearance: auto;\n}<\/p>\n<p>input[type=\"date\"]:focus, select:focus {\n  outline: none;\n  border-color: var(--dl-accent);\n  background: var(--white);\n}<\/p>\n<p>.radio-group {\n  display: flex;\n  flex-direction: column;\n  gap: 8px;\n  margin-top: 4px;\n}<\/p>\n<p>.radio-option {\n  display: flex;\n  align-items: flex-start;\n  gap: 10px;\n  cursor: pointer;\n  padding: 10px 14px;\n  border: 1.5px solid var(--border);\n  border-radius: 6px;\n  transition: background 0.12s, border-color 0.12s;\n  background: var(--off-white);\n  user-select: none;\n}<\/p>\n<p>.radio-option:hover { background: #f0edea; border-color: #bbb; }<\/p>\n<p>.radio-option.selected {\n  background: #f6f0ef;\n  border-color: var(--dl-accent);\n}<\/p>\n<p>.radio-option input[type=\"radio\"] {\n  margin-top: 3px;\n  accent-color: var(--dl-accent);\n  width: 15px; height: 15px;\n  flex-shrink: 0;\n}<\/p>\n<p>.radio-label { font-size: 14px; font-weight: 600; line-height: 1.4; color: var(--text); }\n.radio-sublabel { font-size: 12px; color: var(--text-light); margin-top: 2px; font-weight: 300; }<\/p>\n<p>.two-col {\n  display: grid;\n  grid-template-columns: 1fr 1fr;\n  gap: 14px;\n}<\/p>\n<p>@media (max-width: 520px) { .two-col { grid-template-columns: 1fr; } }<\/p>\n<p>.conditional { display: none; }\n.conditional.visible { display: block; }<\/p>\n<p>.info-box {\n  background: var(--info-bg);\n  border-left: 3px solid var(--info);\n  border-radius: 0 5px 5px 0;\n  padding: 10px 13px;\n  font-size: 13px;\n  color: var(--info);\n  margin-top: 8px;\n  line-height: 1.5;\n}<\/p>\n<p>\/* ---- CALCULATE BUTTON ---- *\/\n.calc-btn {\n  display: block;\n  width: 100%;\n  padding: 15px;\n  background: var(--dl-accent);\n  color: white;\n  border: none;\n  border-radius: var(--radius);\n  font-family: 'Merriweather', serif;\n  font-size: 17px;\n  cursor: pointer;\n  transition: background 0.15s, transform 0.1s;\n  margin-top: 6px;\n  letter-spacing: 0.2px;\n}<\/p>\n<p>.calc-btn:hover { background: var(--dl-accent-h); }\n.calc-btn:active { transform: scale(0.99); }<\/p>\n<p>\/* ---- RESULTS ---- *\/\n#results { display: none; margin-top: 24px; }<\/p>\n<p>.result-header {\n  padding: 20px 24px;\n  border-radius: var(--radius);\n  margin-bottom: 18px;\n  display: flex;\n  align-items: center;\n  gap: 16px;\n  border: 2px solid;\n  box-shadow: var(--shadow-sm);\n}<\/p>\n<p>.result-header.dischargeable   { background: var(--pass-bg); border-color: #2e8b57; }\n.result-header.not-dischargeable { background: var(--fail-bg); border-color: #c0392b; }\n.result-header.partial         { background: var(--warn-bg); border-color: #c8860a; }<\/p>\n<p>.result-icon { font-size: 34px; flex-shrink: 0; line-height: 1; }<\/p>\n<p>.result-title {\n  font-family: 'Merriweather', serif;\n  font-size: 19px;\n  font-weight: 700;\n  line-height: 1.2;\n}<\/p>\n<p>.result-title.dischargeable    { color: var(--pass); }\n.result-title.not-dischargeable { color: var(--fail); }\n.result-title.partial          { color: var(--warn); }<\/p>\n<p>.result-subtitle { font-size: 13px; color: var(--text-light); margin-top: 4px; line-height: 1.5; }<\/p>\n<p>\/* Test cards *\/\n.tests-grid { display: flex; flex-direction: column; gap: 10px; margin-bottom: 18px; }<\/p>\n<p>.test-card {\n  display: flex;\n  align-items: flex-start;\n  gap: 12px;\n  padding: 13px 15px;\n  border-radius: 7px;\n  border: 1.5px solid;\n}<\/p>\n<p>.test-card.pass { background: var(--pass-bg); border-color: #a8d5bc; }\n.test-card.fail { background: var(--fail-bg); border-color: #f0b8b8; }\n.test-card.warn { background: var(--warn-bg); border-color: #f0d090; }\n.test-card.na   { background: #f3f3f3; border-color: #ccc; }<\/p>\n<p>.test-badge {\n  flex-shrink: 0;\n  padding: 2px 8px;\n  border-radius: 3px;\n  font-size: 10.5px;\n  font-weight: 700;\n  letter-spacing: 0.8px;\n  text-transform: uppercase;\n  margin-top: 2px;\n  white-space: nowrap;\n}<\/p>\n<p>.pass .test-badge { background: #2e8b57; color: white; }\n.fail .test-badge { background: #c0392b; color: white; }\n.warn .test-badge { background: #c8860a; color: white; }\n.na   .test-badge { background: #888; color: white; }<\/p>\n<p>.test-name   { font-weight: 700; font-size: 13.5px; color: var(--dl-dark); }\n.test-code   { font-weight: 400; font-size: 11.5px; color: #888; margin-left: 5px; }\n.test-detail { font-size: 12.5px; color: var(--text-mid); margin-top: 3px; line-height: 1.5; }<\/p>\n<p>\/* Chapter comparison *\/\n.chapter-compare {\n  background: var(--white);\n  border: 1px solid var(--border);\n  border-radius: var(--radius);\n  overflow: hidden;\n  margin-bottom: 18px;\n  box-shadow: var(--shadow-sm);\n}<\/p>\n<p>.chapter-compare h3 {\n  background: var(--dl-dark);\n  color: white;\n  padding: 11px 18px;\n  font-family: 'Merriweather', serif;\n  font-size: 14px;\n  font-weight: 700;\n}<\/p>\n<p>.compare-grid { display: grid; grid-template-columns: 1fr 1fr; }\n@media (max-width: 480px) { .compare-grid { grid-template-columns: 1fr; } }<\/p>\n<p>.compare-col {\n  padding: 16px 18px;\n  border-right: 1px solid var(--border);\n}\n.compare-col:last-child { border-right: none; }<\/p>\n<p>.compare-chapter {\n  font-weight: 700;\n  font-size: 12px;\n  letter-spacing: 0.6px;\n  text-transform: uppercase;\n  color: var(--dl-dark);\n  margin-bottom: 5px;\n}<\/p>\n<p>.compare-verdict {\n  font-family: 'Merriweather', serif;\n  font-size: 15px;\n  font-weight: 700;\n  margin-bottom: 7px;\n}\n.compare-verdict.good { color: var(--pass); }\n.compare-verdict.bad  { color: var(--fail); }\n.compare-verdict.mid  { color: var(--warn); }<\/p>\n<p>.compare-notes { font-size: 12px; color: var(--text-light); line-height: 1.55; }<\/p>\n<p>\/* ---- CTA SECTION ---- *\/\n.cta-section {\n  background: var(--dl-dark);\n  border-radius: var(--radius);\n  padding: 26px 26px 22px;\n  margin-bottom: 18px;\n  display: flex;\n  align-items: flex-start;\n  gap: 20px;\n  flex-wrap: wrap;\n}<\/p>\n<p>.cta-icon {\n  font-size: 32px;\n  flex-shrink: 0;\n  margin-top: 2px;\n}<\/p>\n<p>.cta-text { flex: 1; min-width: 220px; }<\/p>\n<p>.cta-headline {\n  font-family: 'Merriweather', serif;\n  font-size: 17px;\n  color: white;\n  margin-bottom: 6px;\n  line-height: 1.3;\n}<\/p>\n<p>.cta-sub {\n  font-size: 13px;\n  color: rgba(255,255,255,0.65);\n  line-height: 1.55;\n  margin-bottom: 16px;\n}<\/p>\n<p>.cta-buttons { display: flex; flex-wrap: wrap; gap: 10px; }<\/p>\n<p>.btn-primary {\n  display: inline-block;\n  padding: 12px 22px;\n  background: var(--dl-accent);\n  color: white;\n  text-decoration: none;\n  border-radius: 5px;\n  font-family: 'Open Sans', sans-serif;\n  font-size: 14px;\n  font-weight: 700;\n  transition: background 0.15s;\n  white-space: nowrap;\n}\n.btn-primary:hover { background: var(--dl-accent-h); }<\/p>\n<p>.btn-secondary {\n  display: inline-block;\n  padding: 12px 22px;\n  background: transparent;\n  color: white;\n  text-decoration: none;\n  border: 1.5px solid rgba(255,255,255,0.35);\n  border-radius: 5px;\n  font-family: 'Open Sans', sans-serif;\n  font-size: 14px;\n  font-weight: 600;\n  transition: background 0.15s, border-color 0.15s;\n  white-space: nowrap;\n}\n.btn-secondary:hover { background: rgba(255,255,255,0.08); border-color: rgba(255,255,255,0.6); }<\/p>\n<p>.phone-list {\n  margin-top: 12px;\n  font-size: 12px;\n  color: rgba(255,255,255,0.5);\n  line-height: 1.8;\n}\n.phone-list span { color: rgba(255,255,255,0.75); font-weight: 600; }<\/p>\n<p>\/* ---- DISCLAIMER ---- *\/\n.disclaimer {\n  background: #f4f1ee;\n  border: 1px solid #ddd9d4;\n  border-left: 4px solid #bbb5ad;\n  border-radius: var(--radius);\n  padding: 14px 18px;\n  font-size: 12px;\n  color: #666;\n  line-height: 1.6;\n  margin-bottom: 18px;\n}\n.disclaimer strong { color: var(--text); }<\/p>\n<p>\/* Reset btn *\/\n.reset-btn {\n  display: block;\n  width: 100%;\n  padding: 11px;\n  background: transparent;\n  color: var(--dl-dark);\n  border: 1.5px solid var(--dl-dark);\n  border-radius: 6px;\n  font-family: 'Open Sans', sans-serif;\n  font-size: 13.5px;\n  cursor: pointer;\n  transition: background 0.12s;\n  margin-top: 10px;\n}\n.reset-btn:hover { background: #ece8e4; }<\/p>\n<p>\/* Validation *\/\n.field-error input, .field-error select { border-color: #c0392b !important; }\n.err-msg { color: #c0392b; font-size: 12px; margin-top: 4px; display: none; }\n.field-error .err-msg { display: block; }<\/p>\n<p>\/* Non-income result wrapper *\/\n#nonIncomeResult { margin-top: 4px; }<\/p>\n<p>\/* ================================================================\n   WORDPRESS \/ DIVI THEME CONFLICT PROTECTION\n   These rules use !important to ensure the calculator renders\n   correctly when embedded inside any WordPress theme.\n   ================================================================ *\/<\/p>\n<p>\/* Scoped base reset *\/\n#dl-tax-calc, #dl-tax-calc * {\n  box-sizing: border-box;\n}<\/p>\n<p>\/* Compare grid \u2014 explicit colors to defeat theme inheritance *\/\n#dl-tax-calc .compare-col {\n  background: #ffffff !important;\n  color: #1c1c1c !important;\n}\n#dl-tax-calc .compare-chapter {\n  color: #0b1f3b !important;\n}\n#dl-tax-calc .compare-verdict {\n  color: #444444 !important;\n}\n#dl-tax-calc .compare-verdict.good {\n  color: #1a6b3c !important;\n}\n#dl-tax-calc .compare-verdict.bad {\n  color: #b31b1b !important;\n}\n#dl-tax-calc .compare-verdict.mid {\n  color: #7a5200 !important;\n}\n#dl-tax-calc .compare-notes {\n  color: #666666 !important;\n}<\/p>\n<p>\/* Button text \u2014 defeat WordPress theme a { color } overrides *\/\n#dl-tax-calc .btn-primary,\n#dl-tax-calc .btn-primary:link,\n#dl-tax-calc .btn-primary:visited,\n#dl-tax-calc .btn-primary:hover,\n#dl-tax-calc .btn-primary:active,\n#dl-tax-calc .btn-primary:focus {\n  color: #ffffff !important;\n  text-decoration: none !important;\n}\n#dl-tax-calc .btn-secondary,\n#dl-tax-calc .btn-secondary:link,\n#dl-tax-calc .btn-secondary:visited,\n#dl-tax-calc .btn-secondary:hover,\n#dl-tax-calc .btn-secondary:active,\n#dl-tax-calc .btn-secondary:focus {\n  color: #ffffff !important;\n  text-decoration: none !important;\n}<\/p>\n<p>\/* CTA section text *\/\n#dl-tax-calc .cta-headline { color: #ffffff !important; }\n#dl-tax-calc .cta-sub      { color: rgba(255,255,255,0.70) !important; }\n#dl-tax-calc .phone-list   { color: rgba(255,255,255,0.55) !important; }\n#dl-tax-calc .phone-list span { color: rgba(255,255,255,0.80) !important; }<\/p>\n<p>\/* Result header text *\/\n#dl-tax-calc .result-title.dischargeable    { color: #1a6b3c !important; }\n#dl-tax-calc .result-title.not-dischargeable{ color: #b31b1b !important; }\n#dl-tax-calc .result-title.partial          { color: #7a5200 !important; }\n#dl-tax-calc .result-subtitle               { color: #666666 !important; }<\/p>\n<p>\/* Test cards *\/\n#dl-tax-calc .test-name   { color: #0b1f3b !important; }\n#dl-tax-calc .test-code   { color: #888888 !important; }\n#dl-tax-calc .test-detail { color: #444444 !important; }<\/p>\n<p>\/* Form labels and inputs *\/\n#dl-tax-calc label          { color: #0b1f3b !important; }\n#dl-tax-calc label .hint    { color: #666666 !important; }\n#dl-tax-calc .radio-label   { color: #1c1c1c !important; }\n#dl-tax-calc .radio-sublabel{ color: #666666 !important; }\n#dl-tax-calc .section-title { color: #0b1f3b !important; }<\/p>\n<p>\/* Disclaimer *\/\n#dl-tax-calc .disclaimer    { color: #666666 !important; }\n#dl-tax-calc .disclaimer strong { color: #1c1c1c !important; }<\/p>\n<p>\/* Info box *\/\n#dl-tax-calc .info-box      { color: #0b1f3b !important; }<\/p>\n<p>\/* Header *\/\n#dl-tax-calc .tool-header   { color: #ffffff !important; }\n#dl-tax-calc .header-legal-tag { color: rgba(255,255,255,0.65) !important; }\n#dl-tax-calc .header-firm-name { color: rgba(255,255,255,0.55) !important; }\n#dl-tax-calc .tool-header h1 { color: #ffffff !important; }\n#dl-tax-calc .tool-header p  { color: rgba(255,255,255,0.65) !important; }<\/p>\n<\/style>\n<p><\/head><br \/>\n<body><\/p>\n<div id=\"dl-tax-calc\">\n<p><!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 HEADER \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 --><\/p>\n<div class=\"tool-header\">\n<div class=\"header-inner\">\n<div class=\"header-firm\">\n      <span class=\"header-firm-badge\">Duncan Law<\/span><br \/>\n      <span class=\"header-firm-name\">Board-Certified Consumer Bankruptcy \u00b7 Charlotte \u00b7 Greensboro \u00b7 Winston-Salem \u00b7 Asheville \u00b7 High Point \u00b7 Salisbury<\/span>\n    <\/div>\n<div class=\"header-divider\"><\/div>\n<h1>Tax Debt Dischargeability Calculator<\/h1>\n<p>Find out whether your tax debt may be eliminated in a Chapter 7 or Chapter 13 bankruptcy \u2014 based on 11 U.S.C. \u00a7\u00a7 523(a)(1) and 507(a)(8).<\/p>\n<div class=\"header-legal-tag\">\u2696 For informational purposes \u00b7 Results require attorney review<\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 FORM \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 --><\/p>\n<div class=\"container\">\n<p>  <!-- STEP 1 --><\/p>\n<div class=\"section\">\n<div class=\"section-title\">\n<div class=\"section-num\">1<\/div>\n<p>      What Type of Tax Debt Are You Analyzing?\n    <\/p><\/div>\n<div class=\"field-group\">\n<div class=\"radio-group\" id=\"taxTypeGroup\">\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'taxType','income')\"><br \/>\n          <input type=\"radio\" name=\"taxType\" value=\"income\"><\/p>\n<div>\n<div class=\"radio-label\">Personal Income Tax (Federal or State)<\/div>\n<div class=\"radio-sublabel\">Form 1040, W-2 wages, self-employment, capital gains, etc.<\/div>\n<\/p><\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'taxType','payroll')\"><br \/>\n          <input type=\"radio\" name=\"taxType\" value=\"payroll\"><\/p>\n<div>\n<div class=\"radio-label\">Payroll \/ Trust Fund Taxes<\/div>\n<div class=\"radio-sublabel\">Withheld employee income tax, employee FICA, Form 941 trust fund taxes, or the Trust Fund Recovery Penalty (TFRP)<\/div>\n<\/p><\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'taxType','penalty')\"><br \/>\n          <input type=\"radio\" name=\"taxType\" value=\"penalty\"><\/p>\n<div>\n<div class=\"radio-label\">Tax Penalties Only<\/div>\n<div class=\"radio-sublabel\">Penalties assessed separate from a primary tax liability \u2014 failure to file, failure to pay, accuracy penalties, etc.<\/div>\n<\/p><\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'taxType','other')\"><br \/>\n          <input type=\"radio\" name=\"taxType\" value=\"other\"><\/p>\n<div>\n<div class=\"radio-label\">Other Tax (Property, Sales\/Use, Estate, Gift)<\/div>\n<div class=\"radio-sublabel\">State and local property taxes, sales tax, excise taxes, transfer taxes<\/div>\n<\/p><\/div>\n<p>        <\/label>\n      <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>  <!-- STEP 2: Income tax questions (conditional) --><\/p>\n<div class=\"section conditional\" id=\"incomeSection\">\n<div class=\"section-title\">\n<div class=\"section-num\">2<\/div>\n<p>      Income Tax \u2014 Key Dates &amp; Facts\n    <\/p><\/div>\n<div class=\"field-group\" id=\"fgPetitionDate\">\n      <label><br \/>\n        Planned or Actual Bankruptcy Filing Date<br \/>\n        <span class=\"hint\">If already filed, use the actual petition date. If planning to file, enter your estimated target date.<\/span><br \/>\n      <\/label><br \/>\n      <input type=\"date\" id=\"petitionDate\" onchange=\"clearResults()\"><\/p>\n<div class=\"err-msg\">Please enter the petition date.<\/div>\n<\/p><\/div>\n<div class=\"field-group\" id=\"fgReturnDueDate\">\n      <label><br \/>\n        Return Due Date \u2014 Including Any Extension<br \/>\n        <span class=\"hint\">For most federal income tax returns: April 15 of the year following the tax year. Add 6 months if an extension was filed (e.g., 2019 return without extension = April 15, 2020; with extension = October 15, 2020). For state returns, due dates may vary slightly.<\/span><br \/>\n      <\/label><br \/>\n      <input type=\"date\" id=\"returnDueDate\" onchange=\"clearResults()\"><\/p>\n<div class=\"err-msg\">Please enter the return due date (with extensions).<\/div>\n<\/p><\/div>\n<div class=\"field-group\">\n      <label>Was a return ever filed for this tax year?<\/label><\/p>\n<div class=\"radio-group\">\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'returnFiled','yes');toggleReturn('yes')\"><br \/>\n          <input type=\"radio\" name=\"returnFiled\" value=\"yes\"><\/p>\n<div class=\"radio-label\">Yes \u2014 a return was filed<\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'returnFiled','no');toggleReturn('no')\"><br \/>\n          <input type=\"radio\" name=\"returnFiled\" value=\"no\"><\/p>\n<div class=\"radio-label\">No \u2014 no return was ever filed for this year<\/div>\n<p>        <\/label>\n      <\/div>\n<\/p><\/div>\n<div class=\"conditional\" id=\"returnFiledDateSection\">\n<div class=\"field-group\" id=\"fgReturnFiledDate\">\n        <label><br \/>\n          Date the Return Was Actually Filed<br \/>\n          <span class=\"hint\">The date the IRS or state agency received\/accepted the return. Check your filing confirmation or IRS online account if unsure.<\/span><br \/>\n        <\/label><br \/>\n        <input type=\"date\" id=\"returnFiledDate\" onchange=\"clearResults()\"><\/p>\n<div class=\"err-msg\">Please enter the actual date the return was filed.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"field-group\">\n      <label>Has the IRS (or state) formally assessed this tax?<\/label><\/p>\n<div class=\"radio-group\">\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasAssessed','yes');toggleAssess('yes')\"><br \/>\n          <input type=\"radio\" name=\"wasAssessed\" value=\"yes\"><\/p>\n<div>\n<div class=\"radio-label\">Yes \u2014 there is a formal assessment<\/div>\n<div class=\"radio-sublabel\">You received a CP2000, CP14, or notice of deficiency, or you can see an assessment date on your IRS transcript<\/div>\n<\/p><\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasAssessed','no');toggleAssess('no')\"><br \/>\n          <input type=\"radio\" name=\"wasAssessed\" value=\"no\"><\/p>\n<div>\n<div class=\"radio-label\">No formal assessment \/ Unknown<\/div>\n<div class=\"radio-sublabel\">Tax is self-reported, no IRS notice received, or you don&#8217;t know the assessment date<\/div>\n<\/p><\/div>\n<p>        <\/label>\n      <\/div>\n<div class=\"info-box\" style=\"margin-top:8px; display:none;\" id=\"transcriptTip\">\n        \ud83d\udca1 <strong>Tip:<\/strong> Obtain an IRS Account Transcript (free at IRS.gov or by calling 1-800-908-9946) to confirm the exact assessment date before filing.\n      <\/div>\n<\/p><\/div>\n<div class=\"conditional\" id=\"assessmentSection\">\n<div class=\"two-col\">\n<div class=\"field-group\" id=\"fgAssessDate\">\n          <label><br \/>\n            Assessment Date<br \/>\n            <span class=\"hint\">Found on your IRS account transcript next to &#8220;Assessment&#8221; or on a CP2000\/CP3219A notice.<\/span><br \/>\n          <\/label><br \/>\n          <input type=\"date\" id=\"assessDate\" onchange=\"clearResults()\"><\/p>\n<div class=\"err-msg\">Please enter the assessment date.<\/div>\n<\/p><\/div>\n<div class=\"field-group\">\n          <label><br \/>\n            Offer in Compromise \u2014 Submission Date<br \/>\n            <span class=\"hint\">If you filed an OIC after the assessment, enter the date. Leave blank if no OIC was filed. An OIC tolls the 240-day period while pending, plus 30 days after rejection\/withdrawal.<\/span><br \/>\n          <\/label><br \/>\n          <input type=\"date\" id=\"oicDate\" onchange=\"clearResults(); toggleOicEnd();\">\n        <\/div>\n<\/p><\/div>\n<div class=\"conditional\" id=\"oicEndSection\">\n<div class=\"field-group\">\n          <label><br \/>\n            OIC Rejection or Withdrawal Date<br \/>\n            <span class=\"hint\">Date the IRS rejected the offer, or date you withdrew it.<\/span><br \/>\n          <\/label><br \/>\n          <input type=\"date\" id=\"oicEndDate\" onchange=\"clearResults()\">\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"field-group\">\n      <label>Did the debtor file a fraudulent return for this tax year?<\/label><\/p>\n<div class=\"radio-group\">\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasFraud','no')\"><br \/>\n          <input type=\"radio\" name=\"wasFraud\" value=\"no\"><\/p>\n<div class=\"radio-label\">No \u2014 return was filed in good faith<\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasFraud','yes')\"><br \/>\n          <input type=\"radio\" name=\"wasFraud\" value=\"yes\"><\/p>\n<div class=\"radio-label\">Yes \u2014 a fraudulent return was filed<\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasFraud','unknown')\"><br \/>\n          <input type=\"radio\" name=\"wasFraud\" value=\"unknown\"><\/p>\n<div class=\"radio-label\">Unknown or currently under investigation<\/div>\n<p>        <\/label>\n      <\/div>\n<\/p><\/div>\n<div class=\"field-group\">\n      <label>Did the debtor willfully attempt to evade or defeat this tax?<\/label><\/p>\n<div class=\"radio-group\">\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasEvasion','no')\"><br \/>\n          <input type=\"radio\" name=\"wasEvasion\" value=\"no\"><\/p>\n<div class=\"radio-label\">No \u2014 no willful tax evasion<\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasEvasion','yes')\"><br \/>\n          <input type=\"radio\" name=\"wasEvasion\" value=\"yes\"><\/p>\n<div class=\"radio-label\">Yes \u2014 willful evasion occurred (hiding income, concealing assets, etc.)<\/div>\n<p>        <\/label><br \/>\n        <label class=\"radio-option\" onclick=\"selectRadio(this,'wasEvasion','unknown')\"><br \/>\n          <input type=\"radio\" name=\"wasEvasion\" value=\"unknown\"><\/p>\n<div class=\"radio-label\">Unknown or currently under investigation<\/div>\n<p>        <\/label>\n      <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>  <!-- CALCULATE BUTTON --><\/p>\n<div id=\"calcBtnSection\" style=\"display:none;\">\n    <button class=\"calc-btn\" onclick=\"calculate()\">&#9654;&nbsp;&nbsp;Calculate Dischargeability<\/button>\n  <\/div>\n<p>  <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 RESULTS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 --><\/p>\n<div id=\"results\">\n<div id=\"resultHeader\" class=\"result-header\">\n<div class=\"result-icon\" id=\"resultIcon\"><\/div>\n<div>\n<div class=\"result-title\" id=\"resultTitle\"><\/div>\n<div class=\"result-subtitle\" id=\"resultSubtitle\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\" style=\"padding: 20px 22px;\">\n<div class=\"section-title\" style=\"font-size:14px; margin-bottom:14px;\">\n        Five-Test Analysis &nbsp;\u00b7&nbsp; <span style=\"font-weight:300; font-size:12px; font-family:'Open Sans',sans-serif;\">11 U.S.C. \u00a7\u00a7 523(a)(1) &amp; 507(a)(8)<\/span>\n      <\/div>\n<div class=\"tests-grid\" id=\"testsGrid\"><\/div>\n<\/p><\/div>\n<div class=\"chapter-compare\">\n<h3>Chapter 7 vs. Chapter 13 \u2014 What This Means for You<\/h3>\n<div class=\"compare-grid\">\n<div class=\"compare-col\">\n<div class=\"compare-chapter\">Chapter 7<\/div>\n<div class=\"compare-verdict\" id=\"ch7verdict\"><\/div>\n<div class=\"compare-notes\" id=\"ch7notes\"><\/div>\n<\/p><\/div>\n<div class=\"compare-col\">\n<div class=\"compare-chapter\">Chapter 13<\/div>\n<div class=\"compare-verdict\" id=\"ch13verdict\"><\/div>\n<div class=\"compare-notes\" id=\"ch13notes\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>    <!-- \u2500\u2500 CTA \u2500\u2500 --><\/p>\n<div class=\"cta-section\">\n<div class=\"cta-icon\">\ud83d\udcac<\/div>\n<div class=\"cta-text\">\n<div class=\"cta-headline\">Have questions about your results? Let&#8217;s talk \u2014 free.<\/div>\n<div class=\"cta-sub\">\n          Tax debt issues in bankruptcy are complicated and easy to get wrong \u2014 a single missed deadline or unfiled return can make the difference. Our attorneys have helped thousands of people deal with IRS and state tax debts through bankruptcy. We&#8217;ll review your situation at no charge.\n        <\/div>\n<div class=\"cta-buttons\">\n          <a href=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/contact-us\/\" class=\"btn-primary\" target=\"_blank\"><br \/>\n            Schedule a Free Consultation \u2192<br \/>\n          <\/a><br \/>\n          <a href=\"tel:+17045631224\" class=\"btn-secondary\"><br \/>\n            \ud83d\udcde Call Us Now<br \/>\n          <\/a>\n        <\/div>\n<div class=\"phone-list\">\n          <span>Charlotte:<\/span> (704) 563-1224 &nbsp;\u00b7&nbsp;<br \/>\n          <span>Greensboro:<\/span> (336) 856-1234 &nbsp;\u00b7&nbsp;<br \/>\n          <span>Winston-Salem:<\/span> (336) 245-4294<br \/>\n          <span>Asheville:<\/span> (828) 348-5252 &nbsp;\u00b7&nbsp;<br \/>\n          <span>High Point:<\/span> (336) 294-5800 &nbsp;\u00b7&nbsp;<br \/>\n          <span>Salisbury:<\/span> (704) 297-4000\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>    <!-- \u2500\u2500 DISCLAIMER \u2500\u2500 --><\/p>\n<div class=\"disclaimer\">\n      <strong>Important Legal Notice.<\/strong> This calculator provides a preliminary analysis based only on the dates and facts you entered. It is intended as an educational starting point \u2014 not as legal advice. Dischargeability determinations require review of IRS account transcripts, actual return filing dates, and facts beyond what this tool captures. Results may be affected by tolling events, pending audits, state-specific rules, and other circumstances. <strong>Always verify dates with an IRS transcript and consult with a qualified bankruptcy attorney before acting on these results.<\/strong> Use of this tool does not create an attorney-client relationship with Duncan Law, LLP.\n    <\/div>\n<p>    <button class=\"reset-btn\" onclick=\"resetAll()\">\u21ba &nbsp;Start Over \/ Analyze a Different Tax Year<\/button>\n  <\/div>\n<p><!-- \/#results --><\/p>\n<p>  <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 NON-INCOME RESULTS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 --><\/p>\n<div id=\"nonIncomeResult\"><\/div>\n<\/div>\n<p><!-- \/.container --><\/p>\n<p><script>\n\/\/ \u2500\u2500\u2500 Radio helper \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nfunction selectRadio(el, name, value) {\n  document.querySelectorAll(`[name=\"${name}\"]`).forEach(r => {\n    r.closest('.radio-option')?.classList.remove('selected');\n  });\n  el.classList.add('selected');\n  clearResults();\n}<\/p>\n<p>\/\/ \u2500\u2500\u2500 Tax type toggle \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\ndocument.querySelectorAll('[name=\"taxType\"]').forEach(r => {\n  r.addEventListener('change', onTaxTypeChange);\n});<\/p>\n<p>function onTaxTypeChange() {\n  const v = getRadioValue('taxType');\n  const isIncome = v === 'income';\n  document.getElementById('incomeSection').classList.toggle('visible', isIncome);\n  document.getElementById('calcBtnSection').style.display = isIncome ? 'block' : 'none';\n  document.getElementById('results').style.display = 'none';\n  document.getElementById('nonIncomeResult').innerHTML = '';<\/p>\n<p>  if (v === 'payroll' || v === 'penalty' || v === 'other') {\n    showNonIncomeResult(v);\n  }\n}<\/p>\n<p>function toggleReturn(val) {\n  document.getElementById('returnFiledDateSection').classList.toggle('visible', val === 'yes');\n  clearResults();\n}<\/p>\n<p>function toggleAssess(val) {\n  document.getElementById('assessmentSection').classList.toggle('visible', val === 'yes');\n  document.getElementById('transcriptTip').style.display = (val === 'yes') ? 'block' : 'none';\n  clearResults();\n}<\/p>\n<p>function toggleOicEnd() {\n  const hasOic = !!document.getElementById('oicDate').value;\n  document.getElementById('oicEndSection').classList.toggle('visible', hasOic);\n}<\/p>\n<p>\/\/ \u2500\u2500\u2500 Utilities \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nfunction getRadioValue(name) {\n  const el = document.querySelector(`[name=\"${name}\"]:checked`);\n  return el ? el.value : null;\n}<\/p>\n<p>function parseDate(id) {\n  const v = document.getElementById(id)?.value;\n  return v ? new Date(v + 'T12:00:00') : null;\n}<\/p>\n<p>function daysBetween(d1, d2) {\n  return Math.floor((d2 - d1) \/ 86400000);\n}<\/p>\n<p>function clearResults() {\n  document.getElementById('results').style.display = 'none';\n}<\/p>\n<p>function resetAll() {\n  document.querySelectorAll('input[type=\"date\"]').forEach(i => i.value = '');\n  document.querySelectorAll('input[type=\"radio\"]').forEach(r => {\n    r.checked = false;\n    r.closest('.radio-option')?.classList.remove('selected');\n  });\n  ['incomeSection','returnFiledDateSection','assessmentSection','oicEndSection']\n    .forEach(id => document.getElementById(id).classList.remove('visible'));\n  document.getElementById('transcriptTip').style.display = 'none';\n  document.getElementById('calcBtnSection').style.display = 'none';\n  document.getElementById('results').style.display = 'none';\n  document.getElementById('nonIncomeResult').innerHTML = '';\n  document.querySelectorAll('.field-error').forEach(el => el.classList.remove('field-error'));\n  window.scrollTo({ top: 0, behavior: 'smooth' });\n}<\/p>\n<p>\/\/ \u2500\u2500\u2500 Validation \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nfunction validate() {\n  let ok = true;\n  const required = ['petitionDate', 'returnDueDate'];\n  required.forEach(id => {\n    const el = document.getElementById(id);\n    const fg = el?.closest('.field-group');\n    if (fg) {\n      const missing = !el.value;\n      fg.classList.toggle('field-error', missing);\n      if (missing) ok = false;\n    }\n  });\n  if (getRadioValue('returnFiled') === 'yes') {\n    const el = document.getElementById('returnFiledDate');\n    const fg = el?.closest('.field-group');\n    if (fg) { const m = !el.value; fg.classList.toggle('field-error', m); if (m) ok = false; }\n  }\n  if (getRadioValue('wasAssessed') === 'yes') {\n    const el = document.getElementById('assessDate');\n    const fg = el?.closest('.field-group');\n    if (fg) { const m = !el.value; fg.classList.toggle('field-error', m); if (m) ok = false; }\n  }\n  return ok;\n}<\/p>\n<p>\/\/ \u2500\u2500\u2500 Main calculation \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nfunction calculate() {\n  if (!validate()) {\n    document.getElementById('incomeSection').scrollIntoView({ behavior: 'smooth', block: 'start' });\n    return;\n  }<\/p>\n<p>  const petition    = parseDate('petitionDate');\n  const returnDue   = parseDate('returnDueDate');\n  const returnFiled = getRadioValue('returnFiled');\n  const filedDate   = returnFiled === 'yes' ? parseDate('returnFiledDate') : null;\n  const wasAssessed = getRadioValue('wasAssessed');\n  const assessDate  = wasAssessed === 'yes' ? parseDate('assessDate') : null;\n  const oicDate     = parseDate('oicDate');\n  const oicEndDate  = parseDate('oicEndDate');\n  const fraud       = getRadioValue('wasFraud')   || 'unknown';\n  const evasion     = getRadioValue('wasEvasion') || 'unknown';<\/p>\n<p>  const threeYrDays = Math.floor(365.25 * 3);\n  const twoYrDays   = Math.floor(365.25 * 2);<\/p>\n<p>  const tests = [];<\/p>\n<p>  \/\/ \u2500\u2500 TEST 1: 3-Year Rule \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  const daysFromDue = daysBetween(returnDue, petition);\n  let t1Status, t1Detail;\n  if (daysFromDue > threeYrDays) {\n    t1Status  = 'pass';\n    t1Detail  = `The return due date (${fmt(returnDue)}) was ${Math.round(daysFromDue\/365.25*10)\/10} years before the petition \u2014 more than the required 3 years. \u2713`;\n  } else {\n    const short = threeYrDays - daysFromDue;\n    t1Status  = 'fail';\n    t1Detail  = `Return due ${fmt(returnDue)}. Only ${Math.round(daysFromDue\/365.25*10)\/10} years before petition \u2014 falls ${short} days short of the 3-year window. This tax is currently a priority claim and cannot be discharged.`;\n  }\n  tests.push({ name:'3-Year Rule', code:'\u00a7 507(a)(8)(A)(i)', status:t1Status, detail:t1Detail });<\/p>\n<p>  \/\/ \u2500\u2500 TEST 2: 2-Year Rule \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  let t2Status, t2Detail;\n  if (returnFiled === 'no') {\n    t2Status  = 'fail';\n    t2Detail  = 'No return was ever filed. A debt for which no return was filed is non-dischargeable with no time limit. \u00a7 523(a)(1)(B)(i).';\n  } else if (!filedDate) {\n    t2Status  = 'warn';\n    t2Detail  = 'Return filing date not provided \u2014 cannot evaluate. Provide the date to complete this test.';\n  } else {\n    const daysFromFiled = daysBetween(filedDate, petition);\n    const wasLate = filedDate > returnDue;\n    if (daysFromFiled > twoYrDays) {\n      t2Status  = 'pass';\n      t2Detail  = `Return filed ${fmt(filedDate)} \u2014 ${Math.round(daysFromFiled\/365.25*10)\/10} years before the petition, more than 2 years. \u2713${wasLate ? ' Note: the return was filed after its due date; verify it qualifies as a valid return under the \"Beard test.\"' : ''}`;\n    } else {\n      const short = twoYrDays - daysFromFiled;\n      t2Status  = 'fail';\n      t2Detail  = `Return filed ${fmt(filedDate)} \u2014 only ${Math.round(daysFromFiled\/365.25*10)\/10} years before petition, ${short} days short of 2 years.${wasLate ? ' The return was also filed late, which may independently prevent discharge under \u00a7 523(a)(1)(B)(ii) regardless of timing.' : ''}`;\n    }\n  }\n  tests.push({ name:'2-Year Rule', code:'\u00a7 523(a)(1)(B)(ii)', status:t2Status, detail:t2Detail });<\/p>\n<p>  \/\/ \u2500\u2500 TEST 3: 240-Day Rule \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  let t3Status, t3Detail;\n  if (wasAssessed === 'no') {\n    t3Status  = 'pass';\n    t3Detail  = 'No formal assessment reported. If no assessment has been made, the 240-day clock has not started. This test is treated as satisfied \u2014 but verify via IRS transcript before relying on this result.';\n  } else if (!assessDate) {\n    t3Status  = 'warn';\n    t3Detail  = 'Assessment date not provided. Obtain an IRS Account Transcript to confirm the assessment date and complete this test.';\n  } else {\n    let tolled = 0;\n    if (oicDate && oicEndDate && oicEndDate > oicDate) {\n      tolled = daysBetween(oicDate, oicEndDate) + 30;\n    } else if (oicDate && !oicEndDate) {\n      tolled = daysBetween(oicDate, petition); \/\/ OIC still pending at petition\n    }\n    const raw = daysBetween(assessDate, petition);\n    const eff = raw - tolled;\n    if (eff > 240) {\n      t3Status  = 'pass';\n      t3Detail  = `Assessment date: ${fmt(assessDate)}. ${raw} calendar days before petition${tolled > 0 ? ` (minus ${tolled} tolled OIC days = ${eff} effective days)` : ''}. Exceeds 240-day threshold. \u2713`;\n    } else {\n      const short = 240 - eff;\n      t3Status  = 'fail';\n      t3Detail  = `Assessment: ${fmt(assessDate)}. Only ${eff} effective days before petition${tolled > 0 ? ` (${tolled} days tolled for OIC)` : ''} \u2014 ${short} days short of 240. This tax retains priority status under \u00a7 507(a)(8).`;\n    }\n  }\n  tests.push({ name:'240-Day Rule', code:'\u00a7 507(a)(8)(A)(ii)', status:t3Status, detail:t3Detail });<\/p>\n<p>  \/\/ \u2500\u2500 TEST 4: No Fraudulent Return \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  let t4Status, t4Detail;\n  if (fraud === 'no') {\n    t4Status = 'pass'; t4Detail = 'No fraudulent return. \u2713';\n  } else if (fraud === 'yes') {\n    t4Status = 'fail'; t4Detail = 'Fraudulent return filed. Permanently non-dischargeable \u2014 no time limit applies. \u00a7 523(a)(1)(C).';\n  } else {\n    t4Status = 'warn'; t4Detail = 'Fraud status is unknown. The IRS bears the burden of proving fraud by a preponderance of evidence, but if fraud is found, discharge is permanently barred. Verify before filing.';\n  }\n  tests.push({ name:'No Fraudulent Return', code:'\u00a7 523(a)(1)(C)', status:t4Status, detail:t4Detail });<\/p>\n<p>  \/\/ \u2500\u2500 TEST 5: No Willful Evasion \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  let t5Status, t5Detail;\n  if (evasion === 'no') {\n    t5Status = 'pass'; t5Detail = 'No willful evasion. \u2713';\n  } else if (evasion === 'yes') {\n    t5Status = 'fail'; t5Detail = 'Willful attempt to evade or defeat the tax. Permanently non-dischargeable \u2014 no time limit applies. \u00a7 523(a)(1)(C).';\n  } else {\n    t5Status = 'warn'; t5Detail = 'Evasion status unknown. Courts look at patterns of conduct \u2014 verify all facts before advising.';\n  }\n  tests.push({ name:'No Willful Evasion', code:'\u00a7 523(a)(1)(C)', status:t5Status, detail:t5Detail });<\/p>\n<p>  \/\/ \u2500\u2500 Overall verdict \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  const fails = tests.filter(t => t.status === 'fail').length;\n  const warns = tests.filter(t => t.status === 'warn').length;<\/p>\n<p>  const permBar    = (fraud === 'yes' || evasion === 'yes');\n  const noReturn   = (returnFiled === 'no');\n  const only3yr    = (t1Status === 'fail' && t2Status !== 'fail' && t3Status !== 'fail' && !permBar && !noReturn);<\/p>\n<p>  let resClass, icon, title, subtitle;\n  let ch7v, ch7c, ch7n, ch13v, ch13c, ch13n;<\/p>\n<p>  if (permBar) {\n    resClass='not-dischargeable'; icon='\u2717';\n    title='Not Dischargeable'; subtitle='Fraud or willful tax evasion permanently bars discharge in both Chapter 7 and Chapter 13.';\n    ch7v='Not Dischargeable'; ch7c='bad';\n    ch7n='The tax survives Chapter 7. The IRS retains full collection authority after the discharge order \u2014 liens, levies, and garnishment can resume.';\n    ch13v='Not Dischargeable'; ch13c='bad';\n    ch13n='BAPCPA 2005 eliminated the Ch. 13 \"superdischarge\" for \u00a7 523(a)(1)(C) debts. The tax must be paid in full through the plan or it survives.';\n  } else if (noReturn) {\n    resClass='not-dischargeable'; icon='\u2717';\n    title='Not Dischargeable'; subtitle='No return was ever filed \u2014 this tax cannot be discharged in either chapter. \u00a7 523(a)(1)(B)(i).';\n    ch7v='Not Dischargeable'; ch7c='bad';\n    ch7n='Tax survives Chapter 7 discharge entirely. IRS can continue collection after case closes.';\n    ch13v='Must Pay in Full'; ch13c='mid';\n    ch13n='Non-dischargeable in Ch. 13 as well. If it is a \u00a7 507(a)(8) priority claim, it must be paid 100% through the plan \u2014 but Ch. 13 gives you 3\u20135 years to do so, protected by the automatic stay.';\n  } else if (fails === 0 && warns === 0) {\n    resClass='dischargeable'; icon='\u2713';\n    title='Likely Dischargeable'; subtitle='All five tests appear satisfied based on the dates and facts entered.';\n    ch7v='Dischargeable'; ch7c='good';\n    ch7n='If these facts are confirmed accurate, this tax debt is discharged in Chapter 7. The IRS cannot collect after the discharge order.';\n    ch13v='Dischargeable as General Unsecured'; ch13c='good';\n    ch13n='In Ch. 13, older dischargeable taxes are treated as general unsecured claims \u2014 they may receive little or nothing in the plan and are fully discharged at completion.';\n  } else if (fails === 0 && warns > 0) {\n    resClass='partial'; icon='\u26a0';\n    title='Probably Dischargeable \u2014 Verify First'; subtitle=`All hard tests pass, but ${warns} item(s) need confirmation before you can rely on this result.`;\n    ch7v='Likely Dischargeable (verify)'; ch7c='mid';\n    ch7n='Confirm the flagged items via IRS transcript. Once confirmed, this debt should be dischargeable in Ch. 7.';\n    ch13v='Likely Gen. Unsecured (verify)'; ch13c='mid';\n    ch13n='Same caveat applies. Once verified, should be treated as general unsecured in a Ch. 13 plan.';\n  } else if (only3yr) {\n    const daysLeft = threeYrDays - daysFromDue;\n    const monthsLeft = Math.ceil(daysLeft \/ 30.4);\n    resClass='not-dischargeable'; icon='\u2717';\n    title='Not Dischargeable Yet'; subtitle='The 3-Year Rule is the only test failing \u2014 timing is the issue, not fraud or a missing return.';\n    ch7v='Not Dischargeable Now'; ch7c='bad';\n    ch7n=`This tax is a priority claim right now. If you can wait approximately ${monthsLeft} more month(s), the 3-year window opens and discharge may become possible \u2014 assuming the other tests still pass at that time.`;\n    ch13v='Strong Ch. 13 Candidate'; ch13c='mid';\n    ch13n='Ch. 13 is a solid strategy here. Priority taxes must be paid 100% through the plan, but you get 3\u20135 years to do it under the protection of the automatic stay \u2014 often at a much lower effective rate than IRS installment plans or levies.';\n  } else {\n    resClass='not-dischargeable'; icon='\u2717';\n    title='Not Dischargeable'; subtitle=`${fails} test(s) failed. This tax debt cannot be discharged under the current facts.`;\n    ch7v='Not Dischargeable'; ch7c='bad';\n    ch7n='This tax survives a Ch. 7 discharge. Review which tests failed \u2014 some may change with time (3-year rule) while others are permanent (fraud, evasion, unfiled return).';\n    ch13v='Must Pay in Full'; ch13c='mid';\n    ch13n='As a non-dischargeable priority claim, this tax must be paid 100% through a Ch. 13 plan. Ch. 13 still provides significant value: structured payment over 3\u20135 years, automatic stay protection, and stopping IRS collection immediately upon filing.';\n  }<\/p>\n<p>  \/\/ \u2500\u2500 Render \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n  const rh = document.getElementById('resultHeader');\n  rh.className = `result-header ${resClass}`;\n  document.getElementById('resultIcon').textContent = icon;\n  const rt = document.getElementById('resultTitle');\n  rt.className = `result-title ${resClass}`;\n  rt.textContent = title;\n  document.getElementById('resultSubtitle').textContent = subtitle;<\/p>\n<p>  const grid = document.getElementById('testsGrid');\n  grid.innerHTML = '';\n  tests.forEach(t => {\n    const card = document.createElement('div');\n    card.className = `test-card ${t.status}`;\n    const badgeLabel = {pass:'Pass', fail:'Fail', warn:'Verify', na:'N\/A'}[t.status] || t.status;\n    card.innerHTML = `<\/p>\n<div><span class=\"test-badge\">${badgeLabel}<\/span><\/div>\n<div>\n<div class=\"test-name\">${t.name}<span class=\"test-code\">${t.code}<\/span><\/div>\n<div class=\"test-detail\">${t.detail}<\/div>\n<\/p><\/div>\n<p>`;\n    grid.appendChild(card);\n  });<\/p>\n<p>  document.getElementById('ch7verdict').textContent  = ch7v;\n  document.getElementById('ch7verdict').className    = `compare-verdict ${ch7c}`;\n  document.getElementById('ch7notes').textContent    = ch7n;\n  document.getElementById('ch13verdict').textContent = ch13v;\n  document.getElementById('ch13verdict').className   = `compare-verdict ${ch13c}`;\n  document.getElementById('ch13notes').textContent   = ch13n;<\/p>\n<p>  const resultsEl = document.getElementById('results');\n  resultsEl.style.display = 'block';\n  setTimeout(() => resultsEl.scrollIntoView({ behavior:'smooth', block:'start' }), 80);\n}<\/p>\n<p>\/\/ \u2500\u2500\u2500 Date formatter \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nfunction fmt(d) {\n  if (!d) return '\u2014';\n  return d.toLocaleDateString('en-US', { month: 'short', day: 'numeric', year: 'numeric' });\n}<\/p>\n<p>\/\/ \u2500\u2500\u2500 Non-income result cards \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nfunction showNonIncomeResult(type) {\n  const nr = document.getElementById('nonIncomeResult');\n  let html = '';<\/p>\n<p>  if (type === 'payroll') {\n    html = `<\/p>\n<div class=\"result-header not-dischargeable\" style=\"margin-bottom:16px;\">\n<div class=\"result-icon\">\u2717<\/div>\n<div>\n<div class=\"result-title not-dischargeable\">Not Dischargeable \u2014 Trust Fund \/ Payroll Taxes<\/div>\n<div class=\"result-subtitle\">Permanently non-dischargeable. No lookback period. No time limit. \u00a7 507(a)(8)(C)\u2013(D).<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\" style=\"padding:20px 22px; margin-bottom:16px;\">\n<div class=\"section-title\" style=\"font-size:14px; margin-bottom:12px;\">Why These Cannot Be Discharged<\/div>\n<p style=\"font-size:13.5px; line-height:1.65; color:var(--text-mid); margin-bottom:11px;\">\n        Payroll trust fund taxes \u2014 the employee's withheld income tax and employee share of FICA \u2014 are held in trust by the employer for the U.S. government. Because the debtor is holding someone else's money, Congress made these permanently non-dischargeable with no exceptions.\n      <\/p>\n<p style=\"font-size:13.5px; line-height:1.65; color:var(--text-mid); margin-bottom:11px;\">\n        This also applies to <strong>responsible persons<\/strong> assessed the Trust Fund Recovery Penalty (TFRP) under I.R.C. \u00a7 6672 \u2014 officers, owners, bookkeepers, and others who had authority over company finances. The TFRP follows the individual into personal bankruptcy.\n      <\/p>\n<div class=\"chapter-compare\" style=\"margin-top:16px; margin-bottom:0;\">\n<h3>Chapter 7 vs. Chapter 13 Implications<\/h3>\n<div class=\"compare-grid\">\n<div class=\"compare-col\">\n<div class=\"compare-chapter\">Chapter 7<\/div>\n<div class=\"compare-verdict bad\">Not Dischargeable<\/div>\n<div class=\"compare-notes\">Tax survives Ch. 7 entirely. IRS resumes collection immediately after discharge \u2014 liens, levies, and garnishment.<\/div>\n<\/p><\/div>\n<div class=\"compare-col\">\n<div class=\"compare-chapter\">Chapter 13<\/div>\n<div class=\"compare-verdict mid\">Must Pay 100% Through Plan<\/div>\n<div class=\"compare-notes\">As a \u00a7 507(a)(8) priority claim, trust fund taxes must be paid in full through the Ch. 13 plan. The benefit: structured payments over 3\u20135 years, automatic stay stops IRS collection immediately, and no accruing interest on the priority balance during the plan.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"info-box\" style=\"margin-top:14px;\">\n        <strong>Note on employer's share:<\/strong> The <em>employer's<\/em> portion of payroll taxes (employer FICA, FUTA) is a different analysis and may be dischargeable if it meets the standard income tax five-part test above. Run the income tax calculator separately for that portion.\n      <\/div>\n<\/p><\/div>\n<div class=\"cta-section\">\n<div class=\"cta-icon\">\ud83d\udcac<\/div>\n<div class=\"cta-text\">\n<div class=\"cta-headline\">Trust fund taxes are serious \u2014 let's talk strategy.<\/div>\n<div class=\"cta-sub\">Chapter 13 can give you a structured path to pay these off over 3\u20135 years while stopping IRS collection in its tracks. We offer free consultations at all six offices.<\/div>\n<div class=\"cta-buttons\">\n          <a href=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/contact-us\/\" class=\"btn-primary\" target=\"_blank\">Schedule Free Consultation \u2192<\/a>\n          <a href=\"tel:+17045631224\" class=\"btn-secondary\">\ud83d\udcde Call Us Now<\/a>\n        <\/div>\n<div class=\"phone-list\">\n          <span>Charlotte:<\/span> (704) 563-1224 &nbsp;\u00b7&nbsp; <span>Greensboro:<\/span> (336) 856-1234 &nbsp;\u00b7&nbsp; <span>Winston-Salem:<\/span> (336) 245-4294<br \/>\n          <span>Asheville:<\/span> (828) 348-5252 &nbsp;\u00b7&nbsp; <span>High Point:<\/span> (336) 294-5800 &nbsp;\u00b7&nbsp; <span>Salisbury:<\/span> (704) 297-4000\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"disclaimer\" style=\"margin-top:0;\">\n      <strong>Important Legal Notice.<\/strong> This tool is educational only and does not constitute legal advice. Results require attorney review. Use of this tool does not create an attorney-client relationship with Duncan Law, LLP.\n    <\/div>\n<p>    <button class=\"reset-btn\" onclick=\"resetAll()\">\u21ba &nbsp;Start Over<\/button>`;<\/p>\n<p>  } else if (type === 'penalty') {\n    html = `<\/p>\n<div class=\"result-header partial\" style=\"margin-bottom:16px;\">\n<div class=\"result-icon\">\u26a0<\/div>\n<div>\n<div class=\"result-title partial\">Tax Penalties \u2014 Dischargeability Depends on the Underlying Tax<\/div>\n<div class=\"result-subtitle\">A tax penalty tracks the dischargeability of the tax it relates to. 11 U.S.C. \u00a7 523(a)(7).<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\" style=\"padding:20px 22px; margin-bottom:16px;\">\n<div class=\"section-title\" style=\"font-size:14px; margin-bottom:12px;\">The Rule for Tax Penalties<\/div>\n<p style=\"font-size:13.5px; line-height:1.65; color:var(--text-mid); margin-bottom:12px;\">Under \u00a7 523(a)(7), a tax penalty is <strong>non-dischargeable<\/strong> if:<\/p>\n<ul style=\"font-size:13.5px; line-height:1.85; color:var(--text-mid); padding-left:20px; margin-bottom:14px;\">\n<li>It is related to an underlying tax that is itself non-dischargeable, <strong>OR<\/strong><\/li>\n<li>The transaction or event giving rise to the penalty occurred within the <strong>3 years<\/strong> before the petition was filed.<\/li>\n<\/ul>\n<p style=\"font-size:13.5px; line-height:1.65; color:var(--text-mid);\">\n        A purely punitive penalty (failure to file, failure to pay, accuracy penalty) <em>may<\/em> be dischargeable if: (1) the underlying tax is itself dischargeable <em>and<\/em> (2) the event giving rise to the penalty occurred more than 3 years before the petition.\n      <\/p>\n<div class=\"info-box\" style=\"margin-top:14px;\">\n        \ud83d\udc46 <strong>Next step:<\/strong> Use the <em>Income Tax<\/em> option above to analyze the underlying tax first. The penalty analysis flows directly from that result.\n      <\/div>\n<\/p><\/div>\n<div class=\"cta-section\">\n<div class=\"cta-icon\">\ud83d\udcac<\/div>\n<div class=\"cta-text\">\n<div class=\"cta-headline\">Questions about penalties? We can help.<\/div>\n<div class=\"cta-sub\">Tax penalty analysis gets nuanced quickly. Schedule a free consultation and we'll walk through the full picture with you.<\/div>\n<div class=\"cta-buttons\">\n          <a href=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/contact-us\/\" class=\"btn-primary\" target=\"_blank\">Schedule Free Consultation \u2192<\/a>\n          <a href=\"tel:+17045631224\" class=\"btn-secondary\">\ud83d\udcde Call Us Now<\/a>\n        <\/div>\n<div class=\"phone-list\">\n          <span>Charlotte:<\/span> (704) 563-1224 &nbsp;\u00b7&nbsp; <span>Greensboro:<\/span> (336) 856-1234 &nbsp;\u00b7&nbsp; <span>Winston-Salem:<\/span> (336) 245-4294<br \/>\n          <span>Asheville:<\/span> (828) 348-5252 &nbsp;\u00b7&nbsp; <span>High Point:<\/span> (336) 294-5800 &nbsp;\u00b7&nbsp; <span>Salisbury:<\/span> (704) 297-4000\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"disclaimer\" style=\"margin-top:0;\">\n      <strong>Important Legal Notice.<\/strong> This tool is educational only and does not constitute legal advice. Use of this tool does not create an attorney-client relationship with Duncan Law, LLP.\n    <\/div>\n<p>    <button class=\"reset-btn\" onclick=\"resetAll()\">\u21ba &nbsp;Start Over<\/button>`;<\/p>\n<p>  } else { \/\/ 'other'\n    html = `<\/p>\n<div class=\"result-header partial\" style=\"margin-bottom:16px;\">\n<div class=\"result-icon\">\u26a0<\/div>\n<div>\n<div class=\"result-title partial\">Other Tax Types \u2014 Attorney Review Recommended<\/div>\n<div class=\"result-subtitle\">Property taxes, sales\/use taxes, and transfer taxes each have distinct rules. Here's a quick summary.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\" style=\"padding:20px 22px; margin-bottom:16px;\">\n<div class=\"section-title\" style=\"font-size:14px; margin-bottom:12px;\">Summary by Tax Type<\/div>\n<div style=\"font-size:13.5px; line-height:1.75; color:var(--text-mid);\">\n<p style=\"margin-bottom:10px;\"><strong>Property taxes:<\/strong> Last payable without penalty within 1 year before the petition \u2192 priority under \u00a7 507(a)(8)(B) \u2192 non-dischargeable in Ch. 7 and must be paid in full in Ch. 13. Older property taxes (payable more than 1 year before filing) are treated as general unsecured claims and may be partially or fully dischargeable.<\/p>\n<p style=\"margin-bottom:10px;\"><strong>Sales \/ use taxes:<\/strong> Treated similarly to income taxes for priority purposes under \u00a7 507(a)(8)(A). Apply the same 3-year\/2-year\/240-day analysis. Use the income tax calculator above with the sales tax return due date and assessment date.<\/p>\n<p><strong>Estate \/ gift \/ excise taxes:<\/strong> Same framework as income taxes under \u00a7 507(a)(8). Run the income tax analysis using the relevant return due date and assessment date.<\/p>\n<\/p><\/div>\n<div class=\"info-box\" style=\"margin-top:14px;\">\n        For a full analysis of your specific situation, schedule a free consultation with Duncan Law.\n      <\/div>\n<\/p><\/div>\n<div class=\"cta-section\">\n<div class=\"cta-icon\">\ud83d\udcac<\/div>\n<div class=\"cta-text\">\n<div class=\"cta-headline\">Let's figure out exactly where you stand.<\/div>\n<div class=\"cta-sub\">Every tax debt situation is different. Our attorneys will review your specific facts and give you a straight answer about your options. Free consultations at all six offices.<\/div>\n<div class=\"cta-buttons\">\n          <a href=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/contact-us\/\" class=\"btn-primary\" target=\"_blank\">Schedule Free Consultation \u2192<\/a>\n          <a href=\"tel:+17045631224\" class=\"btn-secondary\">\ud83d\udcde Call Us Now<\/a>\n        <\/div>\n<div class=\"phone-list\">\n          <span>Charlotte:<\/span> (704) 563-1224 &nbsp;\u00b7&nbsp; <span>Greensboro:<\/span> (336) 856-1234 &nbsp;\u00b7&nbsp; <span>Winston-Salem:<\/span> (336) 245-4294<br \/>\n          <span>Asheville:<\/span> (828) 348-5252 &nbsp;\u00b7&nbsp; <span>High Point:<\/span> (336) 294-5800 &nbsp;\u00b7&nbsp; <span>Salisbury:<\/span> (704) 297-4000\n        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"disclaimer\" style=\"margin-top:0;\">\n      <strong>Important Legal Notice.<\/strong> This tool is educational only and does not constitute legal advice. Use of this tool does not create an attorney-client relationship with Duncan Law, LLP.\n    <\/div>\n<p>    <button class=\"reset-btn\" onclick=\"resetAll()\">\u21ba &nbsp;Start Over<\/button>`;\n  }<\/p>\n<p>  nr.innerHTML = html;\n  setTimeout(() => nr.scrollIntoView({ behavior: 'smooth', block: 'start' }), 80);\n}\n<\/script>\n<\/div>\n<p><!-- #dl-tax-calc --><br \/>\n<\/body><br \/>\n<\/html><br \/>\n[\/av_codeblock]<\/p>\n<p>[av_heading heading=&#8217;When Tax Debt CAN Be Discharged in Bankruptcy&#8217; tag=&#8217;h3&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtqqkk&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju144p&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"1985\" data-end=\"2096\">You may be able to wipe out federal or state income taxes in bankruptcy if all of the following are true:<\/p>\n<p data-start=\"2098\" data-end=\"2258\">\u2705 The tax return was due at least 3 years ago \u2013 The original due date of the tax return must be at least three years old before filing bankruptcy.<\/p>\n<p data-start=\"2260\" data-end=\"2474\">\u2705 The tax return was filed at least 2 years ago \u2013 You must have filed the tax return for the debt at least two years before bankruptcy. If you never filed a return, the tax debt will not be wiped out.<\/p>\n<p data-start=\"2476\" data-end=\"2606\">\u2705 The tax was assessed at least 240 days ago \u2013 The IRS must have assessed the tax at least 240 days before you file.<\/p>\n<p data-start=\"2608\" data-end=\"2760\">\u2705 No fraud or tax evasion \u2013 If the IRS believes you filed fraudulent returns or willfully avoided paying, the debt won\u2019t be dischargeable.<\/p>\n<p data-start=\"2762\" data-end=\"2928\">\ud83d\udd17 <strong data-start=\"2765\" data-end=\"2777\">Related:<\/strong> <a target=\"_new\" rel=\"noopener\" data-start=\"2778\" data-end=\"2926\">Do My Taxes Have to Be Filed Before Filing Bankruptcy?<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;When Tax Debt CANNOT Be Discharged in Bankruptcy&#8217; tag=&#8217;h3&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtqx5j&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju1d3y&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"2976\" data-end=\"3077\">\ud83d\udeab Recent tax debts \u2013 If the tax debt is from the past three years, it cannot be wiped out.<\/p>\n<p data-start=\"3079\" data-end=\"3180\">\ud83d\udeab Unfiled tax returns \u2013 If you never filed a tax return, bankruptcy cannot erase the debt.<\/p>\n<p data-start=\"3182\" data-end=\"3319\">\ud83d\udeab Payroll taxes &#038; fraud penalties \u2013 Business payroll taxes and penalties for tax fraud or evasion can never be discharged.<\/p>\n<p data-start=\"3321\" data-end=\"3452\">\ud83d\udeab IRS tax liens \u2013 Even if you qualify for a tax discharge, pre-existing IRS tax liens on your property will not go away.<\/p>\n<p data-start=\"3454\" data-end=\"3568\">\ud83d\udd17 <strong data-start=\"3457\" data-end=\"3479\">External Resource:<\/strong> <a target=\"_new\" rel=\"noopener\" data-start=\"3480\" data-end=\"3566\">Cornell Law &#8211; Bankruptcy &#038; Tax Debts<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Chapter 7 vs. Chapter 13 for Tax Debt&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtszzb&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_heading heading=&#8217;Chapter 7 Bankruptcy and Tax Debt&#8217; tag=&#8217;h3&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jttt45&#8242; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju22if&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"3668\" data-end=\"3885\"><a href=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/what-is-a-chapter-7-bankruptcy\/\">Chapter 7 bankruptcy<\/a>, also known as liquidation bankruptcy, is the most common type for individuals seeking to discharge unsecured debts. However, tax debt can only be discharged under strict conditions.<\/p>\n<h4 data-start=\"3887\" data-end=\"3935\"><strong data-start=\"3892\" data-end=\"3933\">When Chapter 7 Can Discharge Tax Debt<\/strong><\/h4>\n<p data-start=\"3937\" data-end=\"4043\">\u2705 3-2-240 Rule applies<br data-start=\"3963\" data-end=\"3966\" \/>\u2705 Tax return was filed on time<br data-start=\"4000\" data-end=\"4003\" \/>\u2705 No fraud or tax evasion involved<\/p>\n<h4 data-start=\"4045\" data-end=\"4098\"><strong data-start=\"4050\" data-end=\"4096\">When Chapter 7 Does NOT Discharge Tax Debt<\/strong><\/h4>\n<p data-start=\"4100\" data-end=\"4216\">\ud83d\udeab Recent tax debt (less than 3 years old)<br data-start=\"4146\" data-end=\"4149\" \/>\ud83d\udeab Unfiled tax returns<br data-start=\"4175\" data-end=\"4178\" \/>\ud83d\udeab IRS tax liens remain in place<\/p>\n<p data-start=\"4218\" data-end=\"4405\">\ud83d\udd17 <strong data-start=\"4221\" data-end=\"4243\">External Resource:<\/strong> <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/chapter-7-bankruptcy-liquidation-under-the-bankruptcy-code\" target=\"_new\" rel=\"noopener\" data-start=\"4244\" data-end=\"4403\">IRS &#8211; Chapter 7 Bankruptcy Overview<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Chapter 13 Bankruptcy and Tax Debt&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtu5xc&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju2c25&#8242; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"4453\" data-end=\"4617\">Unlike Chapter 7, <a href=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/bankruptcy\/bankruptcy-types\/chapter-13-bankruptcy\/\">Chapter 13 bankruptcy<\/a> does not erase tax debt immediately, but it allows you to repay tax debt over a 3-5 year period while stopping IRS penalties.<\/p>\n<p data-start=\"4619\" data-end=\"4733\">\u2705 Stops IRS collections<br data-start=\"4646\" data-end=\"4649\" \/>\u2705 No new penalties<br data-start=\"4671\" data-end=\"4674\" \/>\u2705 Some tax debt may be discharged after the plan ends<\/p>\n<p data-start=\"4735\" data-end=\"4911\">\ud83d\udd17 <strong data-start=\"4738\" data-end=\"4750\">Related:<\/strong> <a target=\"_new\" rel=\"noopener\" data-start=\"4751\" data-end=\"4909\">What Happens If I Owe Taxes While in a Chapter 13 Bankruptcy?<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;The Impact of Bankruptcy on IRS Collections&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtvarb&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju2nmf&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"4972\" data-end=\"5041\"><img decoding=\"async\" loading=\"lazy\" class=\"alignleft size-medium wp-image-13114\" src=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-300x300.webp\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-300x300.webp 300w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-80x80.webp 80w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-768x768.webp 768w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-36x36.webp 36w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-180x180.webp 180w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-705x705.webp 705w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-96x96.webp 96w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho-150x150.webp 150w, https:\/\/www.duncanlawonline.com\/staging\/8350\/wp-content\/uploads\/2009\/11\/DALL\u00b7E-2025-02-24-21.11.02-A-photorealistic-photograph-of-a-person-sitting-at-a-desk-with-a-computer-in-front-of-them-viewed-directly-from-behind.-The-individuals-head-and-sho.webp 1024w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>When you file bankruptcy, the automatic stay temporarily stops:<\/p>\n<p data-start=\"5043\" data-end=\"5121\">\u2705 IRS wage garnishments<br data-start=\"5070\" data-end=\"5073\" \/>\u2705 Bank levies<br data-start=\"5090\" data-end=\"5093\" \/>\u2705 Tax lien enforcement<\/p>\n<p data-start=\"5123\" data-end=\"5251\">\ud83d\udd17 <strong data-start=\"5126\" data-end=\"5138\">Related:<\/strong> <a target=\"_new\" rel=\"noopener\" data-start=\"5139\" data-end=\"5249\">Filing Bankruptcy to Stop Garnishments<\/a><\/p>\n<p data-start=\"5253\" data-end=\"5393\">\ud83d\udccc <strong data-start=\"5256\" data-end=\"5270\">Important:<\/strong> The automatic stay does NOT remove existing IRS tax liens. It only pauses enforcement actions during bankruptcy.<\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Should You File Bankruptcy for Tax Debt?&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtvxml&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju2zhx&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<h3 data-start=\"5451\" data-end=\"5480\"><strong data-start=\"5455\" data-end=\"5478\">When It Makes Sense<\/strong><\/h3>\n<p data-start=\"5482\" data-end=\"5612\">\u2705 Your tax debt meets the 3-2-240 Rule<br data-start=\"5524\" data-end=\"5527\" \/>\u2705 You need to stop IRS collections<br data-start=\"5565\" data-end=\"5568\" \/>\u2705 You can\u2019t afford an IRS payment plan<\/p>\n<h3 data-start=\"5614\" data-end=\"5663\"><strong data-start=\"5618\" data-end=\"5661\">Alternatives to Bankruptcy for Tax Debt<\/strong><\/h3>\n<p data-start=\"5665\" data-end=\"5839\">1\ufe0f\u20e3 IRS Installment Agreement \u2013 A monthly payment plan with the IRS.<br data-start=\"5741\" data-end=\"5744\" \/>2\ufe0f\u20e3 Offer in Compromise (OIC) \u2013 A settlement where the IRS accepts less than you owe.<\/p>\n<p data-start=\"5841\" data-end=\"5981\">\ud83d\udd17 <strong data-start=\"5844\" data-end=\"5866\">External Resource:<\/strong> <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/declaring-bankruptcy\" target=\"_new\" rel=\"noopener\" data-start=\"5867\" data-end=\"5979\">IRS &#8211; Declaring Bankruptcy<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Final Thoughts&#8217; tag=&#8217;h2&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtwg0h&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju3alc&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<ul data-start=\"6013\" data-end=\"6358\">\n<li data-start=\"6013\" data-end=\"6098\">Bankruptcy can wipe out tax debt, but only if it meets strict conditions.<\/li>\n<li data-start=\"6099\" data-end=\"6165\">IRS tax liens stay in place, even if taxes are discharged.<\/li>\n<li data-start=\"6166\" data-end=\"6274\">Chapter 7 works best for older tax debt, while Chapter 13 is better for repayment plans.<\/li>\n<li data-start=\"6275\" data-end=\"6358\">If bankruptcy isn\u2019t right for you, IRS alternatives may provide relief.<\/li>\n<\/ul>\n<p data-start=\"6360\" data-end=\"6481\">\ud83d\udd17 <strong data-start=\"6363\" data-end=\"6375\">Related:<\/strong> <a target=\"_new\" rel=\"noopener\" data-start=\"6376\" data-end=\"6479\">Credit Report After Filing Bankruptcy<\/a><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_heading heading=&#8217;Frequently Asked Questions (FAQs) About Taxes and Bankruptcy&#8217; tag=&#8217;h3&#8242; style=&#8221; subheading_active=&#8221; show_icon=&#8221; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217; size=&#8221; av-desktop-font-size-title=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; subheading_size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; icon_size=&#8221; av-desktop-font-size-1=&#8221; av-medium-font-size-1=&#8221; av-small-font-size-1=&#8221; av-mini-font-size-1=&#8221; color=&#8221; custom_font=&#8221; subheading_color=&#8221; seperator_color=&#8221; icon_color=&#8221; margin=&#8221; margin_sync=&#8217;true&#8217; av-desktop-margin=&#8221; av-desktop-margin_sync=&#8217;true&#8217; av-medium-margin=&#8221; av-medium-margin_sync=&#8217;true&#8217; av-small-margin=&#8221; av-small-margin_sync=&#8217;true&#8217; av-mini-margin=&#8221; av-mini-margin_sync=&#8217;true&#8217; headline_padding=&#8221; headline_padding_sync=&#8217;true&#8217; av-desktop-headline_padding=&#8221; av-desktop-headline_padding_sync=&#8217;true&#8217; av-medium-headline_padding=&#8221; av-medium-headline_padding_sync=&#8217;true&#8217; av-small-headline_padding=&#8221; av-small-headline_padding_sync=&#8217;true&#8217; av-mini-headline_padding=&#8221; av-mini-headline_padding_sync=&#8217;true&#8217; padding=&#8217;10&#8217; av-desktop-padding=&#8221; av-medium-padding=&#8221; av-small-padding=&#8221; av-mini-padding=&#8221; icon_padding=&#8217;10&#8217; av-desktop-icon_padding=&#8221; av-medium-icon_padding=&#8221; av-small-icon_padding=&#8221; av-mini-icon_padding=&#8221; link=&#8221; link_dynamic=&#8221; link_target=&#8221; title_attr=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7jtz1f6&#8242; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock fold_type=&#8221; fold_height=&#8221; fold_more=&#8217;Read more&#8217; fold_less=&#8217;Read less&#8217; fold_text_style=&#8221; fold_btn_align=&#8221; textblock_styling_align=&#8221; textblock_styling=&#8221; textblock_styling_gap=&#8221; textblock_styling_mobile=&#8221; size=&#8221; av-desktop-font-size=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; font_color=&#8221; color=&#8221; fold_overlay_color=&#8221; fold_text_color=&#8221; fold_btn_color=&#8217;theme-color&#8217; fold_btn_bg_color=&#8221; fold_btn_font_color=&#8221; size-btn-text=&#8221; av-desktop-font-size-btn-text=&#8221; av-medium-font-size-btn-text=&#8221; av-small-font-size-btn-text=&#8221; av-mini-font-size-btn-text=&#8221; fold_timer=&#8221; z_index_fold=&#8221; id=&#8221; custom_class=&#8221; template_class=&#8221; av_uid=&#8217;av-m7ju5auc&#8217; sc_version=&#8217;1.0&#8242; admin_preview_bg=&#8221;]<\/p>\n<p data-start=\"45\" data-end=\"255\"><strong data-start=\"45\" data-end=\"82\">Can bankruptcy wipe out tax debt?<\/strong><\/p>\n<p data-start=\"45\" data-end=\"255\">Yes, but only income tax debt that meets the 3-2-240 Rule (tax return due at least 3 years ago, filed at least 2 years ago, and assessed at least 240 days ago).<\/p>\n<p data-start=\"257\" data-end=\"466\"><strong data-start=\"257\" data-end=\"310\">Does Chapter 7 bankruptcy eliminate IRS tax debt?<\/strong><\/p>\n<p data-start=\"257\" data-end=\"466\">It can, but only if the tax debt meets the eligibility criteria. Payroll taxes, fraud-related taxes, and recent tax debts cannot be discharged.<\/p>\n<p data-start=\"468\" data-end=\"673\"><strong data-start=\"468\" data-end=\"532\">What happens to IRS collections after filing for bankruptcy?<\/strong><\/p>\n<p data-start=\"468\" data-end=\"673\">Filing bankruptcy triggers an automatic stay, which stops IRS wage garnishments, levies, and collection actions temporarily.<\/p>\n<p data-start=\"675\" data-end=\"868\"><strong data-start=\"675\" data-end=\"718\">Will bankruptcy remove an IRS tax lien?<\/strong><\/p>\n<p data-start=\"675\" data-end=\"868\">No. Bankruptcy does not remove tax liens placed before filing. The lien remains attached to your property even if the tax debt is discharged.<\/p>\n<p data-start=\"870\" data-end=\"1041\"><strong data-start=\"870\" data-end=\"908\">Can Chapter 13 help with tax debt?<\/strong><\/p>\n<p data-start=\"870\" data-end=\"1041\">Yes. Chapter 13 allows you to repay tax debt over a 3-5 year period while stopping IRS penalties and collection efforts.<\/p>\n<p data-start=\"1043\" data-end=\"1255\"><strong data-start=\"1043\" data-end=\"1103\">Can I file bankruptcy if I haven\u2019t filed my tax returns?<\/strong><\/p>\n<p data-start=\"1043\" data-end=\"1255\">No. Unfiled tax returns make tax debt non-dischargeable. You must file at least two years before bankruptcy for tax debts to be considered.<\/p>\n<p data-start=\"1257\" data-end=\"1450\"><strong data-start=\"1257\" data-end=\"1308\">Will the IRS audit me if I file for bankruptcy?<\/strong><\/p>\n<p data-start=\"1257\" data-end=\"1450\">Filing bankruptcy does not trigger an audit, but if you are already under audit, the IRS can continue investigating your tax history.<\/p>\n<p data-start=\"1452\" data-end=\"1672\"><strong data-start=\"1452\" data-end=\"1514\">Can I get rid of tax penalties and interest in bankruptcy?<\/strong><\/p>\n<p data-start=\"1452\" data-end=\"1672\">In Chapter 13, penalties and interest may be reduced, but in Chapter 7, only the tax itself is discharged\u2014interest and penalties may still apply.<\/p>\n<p data-start=\"1674\" data-end=\"1912\"><strong data-start=\"1674\" data-end=\"1746\">Should I file bankruptcy for tax debt or set up an IRS payment plan?<\/strong><\/p>\n<p data-start=\"1674\" data-end=\"1912\">If you can afford an IRS Installment Agreement or Offer in Compromise, that may be a better option. Bankruptcy is best for severe financial hardship.<\/p>\n<p data-start=\"1914\" data-end=\"2065\"><strong data-start=\"1914\" data-end=\"1960\">Can I discharge state taxes in bankruptcy?<\/strong><\/p>\n<p data-start=\"1914\" data-end=\"2065\">Yes, if state income tax debt meets the same 3-2-240 Rule used for federal income tax discharge.<\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_hr class=&#8217;default&#8217; height=&#8217;50&#8217; shadow=&#8217;no-shadow&#8217; position=&#8217;center&#8217; custom_border=&#8217;av-border-thin&#8217; custom_width=&#8217;50px&#8217; custom_border_color=&#8221; custom_margin_top=&#8217;30px&#8217; custom_margin_bottom=&#8217;30px&#8217; icon_select=&#8217;yes&#8217; custom_icon_color=&#8221; icon=&#8217;ue808&#8242; av_uid=&#8217;av-5yk8hg&#8217;]<\/p>\n<p>[av_social_share title=&#8217;Share this entry&#8217; style=&#8221; buttons=&#8221; share_facebook=&#8221; share_twitter=&#8221; share_pinterest=&#8221; share_gplus=&#8221; share_reddit=&#8221; share_linkedin=&#8221; share_tumblr=&#8221; share_vk=&#8221; share_mail=&#8221; av_uid=&#8217;av-4bttno&#8217;]<\/p>\n<p>[av_comments_list av_uid=&#8217;av-2cjt44&#8242;]<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"video","meta":{"nf_dc_page":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6,28,7,8,16,10,29,30],"tags":[],"class_list":["post-1940","post","type-post","status-publish","format-video","hentry","category-bankruptcy","category-bankruptcy-video","category-chapter-13","category-chapter-7-2","category-creditors","category-duncan-law-blog","category-taxes","category-video","post_format-post-format-video"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Can Taxes Be Wiped Out in Bankruptcy? 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