Legal Question in Bankruptcy in California

I filed Chapter 7 in May of 2009, myself, and added an old IRS tax debt from the year 2004, they assessed this in May of 2007. Under the rules allowing this debt to be discharged I met those rules. especially the 240 day assessment rule. The IRS says no, that also the three year rule also covers the date of the assessment over riding the 240 day rule which makes it three years also. I say they are wrong. I also asked a legal forum which says they are wrong. The IRS maintains this debt was not discharged and therefor attached my SS check. Basically, I filed in May of 2009. tax debt was for the year of 2004, assessed in 2007, May, I need to fight this but can't hire Attorney. Need clarification if possible, Legal Aid has been assisting but no real help.


Asked on 6/06/10, 10:28 am

1 Answer from Attorneys

Brian Whitaker Lifeline Legal, LLP

The real question is: when did you file that tax return?

If the return was not filed before they assessed the tax, the tax is not dischargeable.

You must have filed your return at least three years (or two years if filed a year or more late) prior to filing your BK in order to discharge it.

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Answered on 6/06/10, 7:37 pm


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