The Law Office of Michael C. Whelan JD CPA represents individuals and businesses in bankruptcy. We represent professionals, individuals, and business organizations in Chapter 7 or Chapter 13 bankruptcy cases to deal with tax delinquencies.

Tax Bankruptcy Discharge Rules

The ability to discharge a tax in bankruptcy, and the selection of the proper bankruptcy chapter, is mainly determined by four dates;

  • the last date on which the return was due for the year of the delinquent tax
  • the date the taxpayer actually filed the applicable return
  • the date the tax in question was assessed by the IRS
  • the vicinity of the previous dates to the bankruptcy case filing date.

In addition, whether or not tax fraud is present is also relevant, as well as the type of tax involved as to the feasibility of having taxes discharged through bankruptcy.

If you have tax problems and are considering possibly filing for bankruptcy and want to discuss your options with an experienced Chicago tax attorney, contact our office for a consultation at (847) 298-9275 or by completing the interactive contact form to the right.