Taxes first due within three years of the bankruptcy and taxes assessed within 240 days of the bankruptcy, or which are un-assessed but assessable when the case is filed, are priority claims which are not subject to discharge.
Taxes for which no return has been filed are not dischargeable in bankruptcy.
If a return was filed late, for a year outside of the priority tax period, the return must have been on file for two years for the tax to be discharged in bankruptcy.
Simkin & Associates
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