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Discharging Income Taxes and The Two-Year Rule for Late Filed Tax Returns

It is clear that a tax debt is not dischargeable in bankruptcy if a return for the year in question is not filed. See 11 USC § 523 (a)(1)(B)(i). However, The 2 Year Rule provides that taxes due based upon a late filed return (filed after its due date and any extensions) are dischargeable if Read More

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  • Middletown Office
    225 Dolson Avenue
    Suite 303
    Middletown, New York 10940
    Phone: 845-343-6227
    Fax: 845-343-1927