Legal Question in Bankruptcy in New York

Re: Owe IRS

the taxes owed must be more than 3 years old ; the tax return for the taxes due must have been filed more than 2 years ago and assessment of tax due must have been made by IRS more than 240 days prior to the filing. Additionally these periods can be tolled or extended under some circumstanes. Also no discharge if a lien was created. Therefore under some circumstances 1040 tax liability can be discharged. But no discharge for fudiciary tax liability such as 941 or sales tax. for an appointment call 315-422-1234