What is needed for an individual to discharge federal income taxes in bankruptcy? I was told these: (1) Taxes on returns due more than 3 years ago; (2) Taxes assessed by the IRS more than 240 days ago (3) Taxes on tax returns filed late but filed more than 2 years before bankruptcy (4) no fraud on the part of the bankrupt to evade tax. (5) not trust fund liability from payroll taxes, which means the employer portion is discharged???? Is this complete? I understand too that a tax return prepared by the IRS on their available information doesn't count as a tax return for bankruptcy discharge purposes, and thereby none of the taxes are dischargeable....ever ????