Michigan Bankruptcy Lawyers - Taxes:

11 U.S.C. 523. - Exceptions to discharge - provides (a) discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt - (1) for a tax or a customs duty - (A) of the kind and for the periods specified in section 507(a)(2) or 507(a)(8) of this title, whether or not a claim for such tax was filed or allowed; (B) with respect to which a return, if required - (i) was not filed; or (ii) was filed after the date on which such return was last due, under applicable law or under any extension, and after two years before the date of the filing of the petition; or (C) with respect to which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax. Most bankruptcy lawyers find the implementation of this standard complicated and subject to many factual disputes.

Michigan Bankruptcy Lawyers -  In Practice:

According to most bankruptcy lawyers, only taxes which were declared, due, and payable more than two before filing are dischargeable. Any deviation from full disclosure will prevent discharge. In practice, expect liens to be filed by bankruptcy lawyers representing taxing authorities before the expiration of two years. Tax liens will be enforced against specific property regardless of filing.

Bankruptcy lawyers must carefully review each debtor's financial affairs before suggesting any particular remedy. Because each client is unique, all alternatives may not be available. Also, bankruptcy lawyers often offer different opinions regarding available alternatives in the same circumstance, based on each bankruptcy lawyer's personal level of legal expertise. All potential debtors should consider the opinions of at least two, and preferably three consumer bankruptcy lawyers to discover all available alternatives.

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