Most people think tax debt cannot be discharged. That is wrong. Federal income tax can be eliminated in Chapter 7 under 11 U.S.C. Section 523(a)(1) if three rules are all satisfied: the return was due more than 3 years ago, the return was filed more than 2 years ago, and the tax was assessed more than 240 days ago.
Prior OIC submissions, CDP hearings, and previous bankruptcy filings toll these timing rules. Trust fund taxes and fraud penalties are never dischargeable. We run the numbers before you file.