Can taxes be discharged in bankruptcy?

Income taxes usually are discharged unless:

1. Tax return was not filed.
2. Tax return was filed late and less than 2 years before the bankruptcy petition is filed.
3. Debtor filed a fraudulent return or willfully attempted to evade the taxes.
4. Tax return was due (including any extensions) less than 3 years prior to filing the bankruptcy. (Prior bankruptcies toll the running of the period.)
5. Tax was assessed less than 240 days prior to filing the bankruptcy. (Offers in compromise toll the running of the 240 day period.)
6. Tax that was not assessed before the filing of the bankruptcy, but that is assessable under applicable law or agreement after the filing of the bankruptcy.
7. Some court circuits do not allow discharge of taxes when filed late .