If you owe the IRS back taxes they may be dischargeable in a bankruptcy filing. However, not all tax debt will be discharged. The bankruptcy code sets forth specific criteria that must be met in order to have tax debt discharged in bankruptcy. Tax debts are associated with a particular year and a particular tax return. The five criteria outlined in the bankruptcy code are as follows: the due date for filing a tax return was a minimum of three years ago, the tax return was filed at least two years ago, the tax assessment is at least 240 days old, the return was not fraudulent, and you are not guilty of tax evasion.