Adding an old debt to a discharged chapter 7? 🤔

[Melizuh89]

Hi, all. My chapter 7 was discharged in July of 2021. At the beginning of 2022, I received notice from the IRS that I owe $11,000+ in income taxes from 2019 due to underreported income (really messed up my filing for that year). Due to changing addresses, I never even received the notices of this tax debt.... only the final notice when it was too late to dispute. Had a lot going on in life, just accepted and set myself up on a monthly payment plan of $170/month which will take me years to pay off. Now I'm wondering... if this something that could have been included in my bankruptcy? Is there any way to still include it? I did not have a bankruptcy attorney-filed without one. Any suggestions are greatly appreciated! 

[FireMedic1]

Welcome @Melizuh89 

That tax debt is under the 3 yrs old timeline it appears. So it may not have been DC'ed. I filed but mine were near 15yrs old. Took a while to hunt me down. Taxes were from 2019. You filed 2021.Probably would not have been DC'ed.

Here are the conditions you must meet before eliminating federal income:

• The taxes are income taxes. Taxes other than income, such as payroll taxes or fraud penalties, can never be eliminated in bankruptcy.
• You did not commit fraud or willful evasion. If you filed a fraudulent tax return or willfully attempted to evade paying taxes, such as using a false Social Security number on your tax return, bankruptcy can't help.
• The debt is at least three years old. The tax return must have been originally due at least three years before filing for bankruptcy.
• You filed a tax return. You must have filed a tax return for the debt you wish to discharge at least two years before filing bankruptcy. (In most courts, if you file a late return (meaning your extensions have expired and the IRS filed a substitute return on your behalf), you have not filed a "return" and cannot discharge the tax. In some courts, you can discharge tax debt even if you filed a late return if you meet the other criteria.)
• You pass the "240-day rule." The IRS must have assessed the income tax debt at least 240 days before you file your bankruptcy petition, or not at all. (This time limit could be extended if the IRS suspended collection activity because of an offer in compromise or a previous bankruptcy filing.)
• https://www.nolo.com/legal-encyclopedia/bankruptcy-tax-debts-eliminating-29550.html 
• @despritfreyamay verify my answer if I got it right.

[Melizuh89]

Ah, good to know! Thank you much! 

[despritfreya]

@FireMedic1is correct.  Simply put, OP's tax debt was not subject to the discharge for the basic reason that the tax was less than 3 years old when OP filed.

Des.

[SUPERSQUID]

When i filed my bk7 in 2019 i had monthly payment agreements for taxes owed for the 2017 year. My bankruptcy attorney tried adding those tax debts to my bk7 but no good, within a year after bk7 i received collection letters from both the state and irs. I called them and resumed my monthly payoffs since the payments were suspended during the bk process.

The IRS is paid off and my last payment on the state taxes is november 2023.

[Horseshoez]

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@SUPERSQUID wrote:

The IRS is paid off and my last payment on the state taxes is november 2023.

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I bet that's a good feeling.