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You needed to file a tax return for that exact year a few years before the bankruptcy. Staying eligible to wipe out the debt, you need have filed a tax return for the government or State debt you desire to discharge at least two years before bankruptcy options. Thus, whether or not the debts are over 36 months old, should you filed the return late and two years time has not really passed, may cannot eliminate the Irs or State tax obligation.

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