But according to a 9th Circuit court case, the I.R.S. must show that you had the specific intent to evade or defeat the taxes, not just that you overspent and then didn't have the money to pay the taxes. Hawkins v FTB, 9th Cir. 2014.
Income taxes can be discharged in bankruptcy if they meet 5 tests: (1) the taxes must be more than 3 years old, measured from the due date of the tax return; (2) the taxpayer must have filed the return more than two years before filing bankruptcy, and before the IRS filed a return for him or her; (3) taxes cannot have been assessed within 240 days before filing bankruptcy; (4) the taxpayer cannot have filed a false or fraudulent tax return; and (5) the taxpayer cannot have "willfully attempted to evade or defeat the tax."