Work with Scott Allen E.A. if you want to know if you can discharge your IRS taxes in bankruptcy
The following conditions must be met to discharge your IRS taxes in an Arizona bankruptcy:
- Must have filed an original return. IRS substitute for returns do not qualify.
- Must be 3 years past the due date for filing the return, including extensions.
- Return must have been assessed at least two years and 240 days after a new assessment from an audit.
- There must be no fraud in the filing of the return.
- Payroll taxes and sales taxes cannot be discharged in bankruptcy.
- If you filed a previous bankruptcy, the 3 year and 240 day rules are extended during the time you were in bankruptcy plus 90 days.
- An Offer in Compromise delays the 240 day rule for the time the Offer was pending plus 30 days
- A Collection Due Process Hearing will delay the 3 year and 240 day period for the amount of time you were involved in the CDP process.
If you have questions about whether you qualify for discharge in a bankruptcy or need to file returns so that you can pursue filing a bankruptcy to discharge taxes at a later time, contact Scott Allen E.A. for a free consultation at 48-926-9300.
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