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Tax “return” must be filed 2 years before filing bankruptcy

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Taxes for which returns were not filed at all or…were filed, but within 2 years of filing a bankruptcy are not dischargeable.

The issue here is not always just the two year date as that becomes relatively easy to calculate.

It is more often whether or not the return is actually a “return” for purposes of this rule.

If the IRS has filed a substitute return and then the filer submits a correct return later, and more then two years before the bankruptcy filing, the two year rule may not be met as the return may not qualify as a “return”.