Tax Discharge Analysis
11 USC 523(a)(1) — Determine if tax debts are dischargeable
Discharge Rules for Tax Debts
A tax debt may be dischargeable in bankruptcy if ALL of the following rules are satisfied:
| Rule | Description | Period |
|---|---|---|
| 3-Year Rule | Tax return was due more than 3 years before filing date | 11 USC 507(a)(8)(A)(i) |
| 2-Year Rule | Tax return was filed more than 2 years before filing date | 11 USC 523(a)(1)(B)(ii) |
| 240-Day Rule | Tax was assessed more than 240 days before filing date | 11 USC 507(a)(8)(A)(ii) |
| No Fraud | Return was not fraudulent and debtor did not willfully evade | 11 USC 523(a)(1)(C) |
Tolling: Prior bankruptcy filings toll (pause) the 3-year and 240-day rules. Add the time the prior case was open plus an additional 90 days (3-year rule) or 30 days (240-day rule).
Tax Debt Analysis
No tax discharge analysis data found in intake. To analyze tax debts, add a tax_discharge_analysis section to the intake.json with tax years, due dates, filing dates, and assessment dates.
Tax-Related Creditors
| Creditor | Type | Nature | Balance |
|---|---|---|---|
| Internal Revenue Service | priority_unsecured | Taxes | $3,576.00 |