Fourth in a series of videos from the 2012 conference of the National Association of Consumer Bankruptcy Attorneys in San Antonio, Texas.

Most people know the general rule that income tax debts are not dischargeable in bankruptcy. What they may not know is that if six elements are present, these taxes ARE discharged. There are three timing and three non-timing elements. This video focuses on the non-timing elements:

1. If taxes were assessable pre-bankruptcy, but not assessed until after bankruptcy, they will not be discharged;

2. Returns must not have been tainted by fraud; and

3. Taxpayer must not have engaged in willful tax evasion.

In practice, unless there are unusual circumstances, if the timing elements have been met the taxes will be dischargeable.

Part 1 of this video discusses the timing elements.