Can I discharge IRS tax debt in bankruptcy?

Yes, certain IRS tax debts can be discharged in Chapter 7 bankruptcy, but only if all five conditions are met: (1) the tax return was due at least 3 years ago (the '3-year rule'), (2) the tax return was filed at least 2 years ago (the '2-year rule'), (3) the tax was assessed at least 240 days ago (the '240-day rule'), (4) the return was not fraudulent, and (5) you are not guilty of tax evasion. These rules apply only to income taxes, not to trust fund taxes (like payroll taxes withheld from employees), which are never dischargeable. In Chapter 13 bankruptcy, tax debt is typically classified as a priority claim that must be paid in full through the repayment plan, but you get 3-5 years to pay without additional penalties and interest. Filing bankruptcy also triggers an automatic stay that stops IRS collection activity. This is a complex area where the intersection of tax law and bankruptcy law requires professionals experienced in both fields.