In any tax case or bankruptcy case that contemplates discharging an income tax liability, the first two questions are (1) was a tax return filed, and (2) if yes, when? If no tax return was filed, then phase 1 is to get the tax returns filed. If you owe a tax liability, you are not eligible for any resolution of a tax debt or to discharge a tax debt in bankruptcy if you are not current and compliant with all filing requirements. (more…)