Can I get rid of I.R.S. Income taxes if I file bankruptcy?

Yes, if your taxes and your situation meet the requirements. An experienced bankruptcy lawyer can determine if you meet the qualifications to discharge or cancel your income taxes in bankruptcy.

Generally speaking, income taxes can be discharged in bankruptcy: (1) if they are over 3 years old measured from the due date of the tax return; (2) if the tax returns were filed more than 2 years before the bankruptcy; (3) if the taxes were not assessed within 240 days prior to the filing of the bankruptcy; and (4) so long as the taxes are not owed by reason of an "SFR" or substitute for return prepared by the I.R.S. There are other requirements, such as that the taxes cannot be the result of a taxpayer filing a false or fraudulent tax return, and the taxpayer cannot have intended to evade or defeat the taxes.