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Does belatedly filing a federal tax return make it possible to extinguish the tax debt by bankruptcy?

Salt Lake City, UT |

My understanding is that If someone's tax debt arises from a substitute for return, the tax debt cannot be extinguished in bankruptcy. Is that true? If so, does belated filing of the return make it so that the debt is extinguishable in bankruptcy?

Thank you to those who answered. Assume that the IRS has already assessed tax by a substitute for return and the case is in federal Tax Court.

Attorney Answers 3


  1. It depends. Some taxes aren't dischargeable in bankruptcy, some are, depending on the kind of tax involved, the age of the tax, whether a return was filed, and the type of bankruptcy.

    See a CPA pr tax lawyer for help.

    Disclaimer: Please note that this answer does not constitute legal advice, and should not be relied on, since each state has different laws, each situation is fact specific, and it is impossible to evaluate a legal problem without a comprehensive consultation and review of all the facts and documents at issue. This answer does not create an attorney-client relationship.


  2. Yes. Yes after 2 years from date the return is actually filed by IRS. See my Guide on Discharging Income Taxes in Chapter 7 Bankruptcy.

    Disclaimer of California Attorney. Laws differ form state to state. Although the above response is believed to be accurate, it should not be relied upon as any type of legal advice because the information provided is incomplete. It is intended to educate the reader and a more definite answer should be based on a consultation with a lawyer. No attorney client relation is formed with me without a written contract.

    Good Luck starts with a strategy and a plan.

    Robert J. Suhajda, MS,CPA
    Attorney-At-Law
    17721 Norwalk Blvd. #43
    Artesia, CA 90701
    562-924-8922

    Tax Relief Lawyer. Former financial auditor and controller. Admitted to US Tax Court, Income Tax, IRS representation, Fiduciary income tax returns, Estate and Gift tax returns, Homeowner Association Strategist.


  3. It will depend on whether the IRS formally assessed the tax before you filed the late return.

    Hope this perspective helps!

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