Discharge of Federal Income Taxes in Bankruptcy

Section 523(a)(1) of the Bankruptcy Code provides that a chapter 7 or chapter 13 hardship discharge does not discharge certain "priority" taxes of the kind and time periods set forth in sections 507(a)(3) or 507(a)(8).

• section 507(a)(3) includes certain taxes that arise in an involuntary bankruptcy case [not often comes up]
• section 507(a)(8) includes income taxes  
• for a taxable year ending before the filing of the bankruptcy for which that return is "last due, including extension" after 3 years before the filing of the bankruptcy case  
• assessed within 240 days before the filing date of the bankruptcy case, not including
• any time during which an offer incompromise was pending or in effect (plus 30 days)
• any time a bankruptcy stay against collection was in effect during a prior bankruptcy case (plus 90 days)
• other than a tax described in section 523(a)(1)(B) or (C) which have not been assessed but are yet assessable after the filing of the bankruptcy case
• these 523(a)(1) taxes are
• taxes for which if return was not "filed" or "given" or
• taxes "filed" or "given" after the date on which the tax return was "last due" under "applicable law or under any extension