Hernandez v. United States (In re Eddie Hernandez), 2012 WL 78668 (Bankr. W.D. Tex.) 2012-1 USTC, p. 50, 152 held that income taxes were not discharged where the debtor's federal income tax return was filed after the IRS had prepared and made a "substitute for return" assessment and a return that satisfied the requirements of Internal Revenue Code Section 6020(a) had not been filed. The court indicated that any late filed return, other than a Section 6020(a) return, would not produce a tax subject to discharge
The ability to discharge tax obligations applies equally to State and Federal income taxes. The tax is dischargeable and not priority if all of the following conditions exist:
Other rules can complicate the analysis. It is important to review all of the facts, such as the timing of the tax filings and what constitutes a filed return with your attorney.