Santa Maria, CA Bankruptcy Law Firms & Lawyers

As a general rule taxes must be more than three years old to be dischargeable in bankruptcy. The specific rule is more complicated than that, but it appears that this is the rule that applies to your situation. The three years begins at the date of assessment. Taxes are assessed when the return is filed generally (April 15 of the year following the tax year). Thus for your 2008 taxes to be dischargeable, the bankruptcy would need to be filed after April 15 of 2012 providing the return was filed on time. If you requested an extension until August or October of 2009 for your 2008 taxes, the taxes would be assessed in August or October and for the taxes to be discharged the bankruptcy would have to be filed after August or October of 2012 depending on when the return was filed. If you don't file a return, the three year period never starts (and some of the other tax rules may apply.) You didn't indicate the tax year(s) that you owed. If that three year period was not completed because you asked for an extension, the taxes were not discharged in your bankruptcy. If taxes were due for more than one year, it may be that some of the taxes were discharged and some were not. The IRS can still come after you for any taxes that were not discharged in your bankruptcy.

It depends. Continuing with collection actions, including perfecting liens or garnishing wages, would be a violation of the discharge injunction unless the listed creditors received a judgment for non-dischargeability. You should hire counsel to enforce a violation and you can ask for attorneys' fees and costs.