I meet the conditions: taxes filed 2 years or more ago; taxes 3 yrs. old; taxes assessed more than 240 days ago; no fraudulent tax activities or evasion. The last condition concerns me. I have not been convicted of tax fraud nor evasion, however I have not made a payment to the IRS in more than 2 years (I was on a payment schedule with the IRS). My question is - does non -payment constitute tax evasion and would the IRS contest the Chapter 7 discharge of my tax debt?