After April 15, 2013, debtors owing income tax obligations for tax year 2009 may be subject to discharge and/or be non-priority obligations as long as (1) the tax return was filed more than 2 years prior to the bankruptcy filing, (2) the tax was not assessed in the 240 days prior to the bankruptcy filing, and (3) the and the tax return was not fraudulent and the debtor did not willfully attempt to evade or defeat the tax. If an extension was filed in 2009, then a debtor must wait until after October 15, 2013 in order for the tax liability to be discharged. This is true regardless of when the actual return was filed. A tax lien recorded with regards to tax year 2009 income tax obligations will not be avoidable in chapter 7 and may have to be paid against in a reorganization chapter depending on the debtors assets and household budget.
