Expert: Terry Leeders - 2/26/2010

Question
I am having to file a pro se bankruptcy due to a significant IRS debt. My understanding is that I will need to file an adversary proceeding to get the federal tax discharged. Would the IRS be the defendant and would the action requested be a decision regarding dischargeability of the federal tax debt? Thank you.

Answer
Actually you do not need to file an adversary.  You can usually send a determination letter to the IRS to determine which taxes will be dischargeable in the case.
Generally, the code does discharge some tax debt.
1. must be income tax
2. must be at least 3 years old when the bk is filed.
3. Must be filed timely and  accurately.  If late, or inaccurate, must be corrected 2 years before the bankruptcy case is filed.
4. Must not have been assessed in the last 240 days.

if it meets all of the above, it is dischargeable.  If not, then you need to work out a payment plan with the IRS.

Check with a local bankruptcy attorney though to to review your tax debt, the tax filings, IRS assessments etc. to make a precise determination if the tax is dischargeable.
Thanks for your question and good luck.