May taxes be eliminated in bankruptcy?

As a rough guide, taxes must be at least three years old, you must have filed them with the IRS at least two years before the bankruptcy, the IRS cannot have assessed them within 240 days, and the taxes must not have become an IRS lien. If the taxes meet this criteria, you may be able to eliminate them without repayment. IRS liens may sometimes be eliminated in Chapter 13, however, this website focuses on the Chapter 7 filing. IRS liens will not be eliminated in a Chapter 7 bankruptcy.