Christopher S. Mulvaney,

Attorney and Counselor-at-Law

---

THIS WEBSITE INCLUDES GENERAL INFORMATION & THE OPINIONS OF CHRISTOPHER S. MULVANEY. IT IS INTENDED TO STIMULATE A BASIS FOR QUESTIONS RELATED TO YOUR PARTICULAR FACTUAL CIRCUMSTANCES — BEFORE YOU ACT.  THIS WEBSITE DOES NOT CONSTITUTE LEGAL ADVICE. IF YOU WANT LEGAL ADVICE, PLEASE MAKE A ZOOM APPOINTMENT TO SPEAK WITH ME.

CONTACT CHRISTOPHER S. MULVANEY FORM

DISCLAIMER:

The use of email or this form for communication with MULVANEY LAW OFFICE, PLLC does not establish an Attorney-Client Relationship. If you don’t think I have responded, please check your spam folder. Time-sensitive information should not be sent through this Form or through email. Sensitive information can be uploaded to an encrypted Dropbox folder in your client file. Google Review Link Yelp Review Link

---

Gonzaga University School of Law – Spokane, Washington – Class of 2002 – Cum Laude The Latin phrase “Deo patriae, scientiis, artibus” translates to “For God and country through sciences and arts”.  The initials A.M.D.G. on the seal of Gonzaga Law School stand for Ad Majorem Dei Gloriam, which is Latin for “For the Greater Glory of God” the Motto of the Society of Jesus (Jesuits): a Catholic religious order founded by St. Ignatius of Loyola.

_________________________

Income tax debt can potentially be discharged in bankruptcy under Chapter 7 or Chapter 13, but there are strict rules and specific conditions that must be met. 

Here’s a breakdown of the key requirements often referred to as the “3-2-240 rule” or the “Five-Part Test”: 

1. 3-Year Rule: The income tax return for the debt must have been due at least three years before filing for bankruptcy, including any extensions.
2. 2-Year Rule: The tax return must have been filed at least two years before the bankruptcy petition filing date.
3. 240-Day Rule: The tax assessment by the IRS must have occurred at least 240 days before the bankruptcy filing. This period may be extended if the IRS suspended collection activity due to an offer in compromise or a previous bankruptcy filing.
4. No Fraud or Willful Evasion: You must not have filed a fraudulent tax return or willfully attempted to evade paying the taxes.
5. Filed Tax Return: You must have filed a tax return for the debt you wish to discharge. Generally, if extensions expired and you filed late, or the IRS filed a substitute return, it may not qualify as a true return for discharge purposes, though some courts have allowed discharge in certain cases. 

In addition to meeting these criteria, it’s important to remember that:

• Only Income Taxes: Generally, only income tax debts are potentially dischargeable in bankruptcy. Other types of tax debt, like payroll taxes, property taxes, or fraud penalties, usually cannot be discharged.
• Tax Liens May Remain: If the IRS has placed a tax lien on your property before you filed for bankruptcy, the lien may remain attached to the property even if the underlying tax debt is discharged. 

Seeking advice from a qualified bankruptcy attorney is highly recommended to assess your specific situation and navigate the complexities of tax debt discharge in bankruptcy. 

____________________________________________________________________________________

---

Washington State residents can meet with me in Zoom/DocuSign from anywhere in the world, and I can notarize their electronic signatures because I am a remote online notary.  Just email me an image of your photo ID.