BLUE BEE BANKRUPTCY LAW

Tax dischargeability screening

Answer for one tax year and one agency. This version evaluates personal income-tax liability in a voluntary Chapter 7 case filed in Utah.

Choose Not sure rather than guessing. Use your tax records and filing evidence. A result is a preliminary screen for review by Blue Bee Bankruptcy Law, not a ruling that a debt or lien has been eliminated. Late-return results distinguish court law from potential IRS administrative treatment.

Your tax information

Ask Blue Bee Bankruptcy Law if a filing date has not been selected.
Court location, not necessarily where you live. This version applies Utah / Tenth Circuit law.
This calculator covers a voluntary individual Chapter 7 case.
Evaluate one agency and one tax year per copy.
Payroll withholding, sales, business-entity, and other taxes need separate review.
The year the income was earned. Do not enter a Social Security number.
Choose Not sure if you do not know. A no-return-required case needs attorney review.
An IRS substitute return is not necessarily your filed return.
Use the return deadline including valid extensions, not the tax payment deadline. Leave blank if unknown.
Use filing evidence. A processing or assessment date is not the filing date. Leave blank if no return was filed.
Use the tax account transcript. If there are multiple assessments, answer the question below and obtain review.
Includes an IRS substitute return. The document type matters.
An allegation requires review. This tool does not decide whether fraud or evasion occurred.
Prior stays or confirmed plans can change timing. Yes routes to attorney review.
A request to settle the debt for less. This is different from an ordinary installment payment plan.
Includes IRS Collection Due Process proceedings. Select Not sure if uncertain.
A lien can survive discharge. No recorded notice does not prove no statutory lien exists.
The tax may still be assessable. The tool cannot decide this from dates alone.
Do not select Yes based only on memory or an AI-generated summary.
Different portions of a year may have different treatment.

Utah court-law issue

Filing / assessment sequence

IRS administrative review

Tax lien result

Rule review

Unadjusted planning milestones

First day after the relevant anniversary, or assessment plus 241 days. Exact boundary dates require review. These are not adjusted for tolling and are not filing recommendations.

How to use this tool and legal sources

How to use

Answer each question in the form above. Select Not sure for any answer you do not know. Screen one tax year and one taxing agency at a time, and use Print / Save PDF to keep a copy of each result. You do not need to enter your name, Social Security number, or bank account number.

Read the result

The main result addresses tax principal and personal liability. Late returns trigger review. Separate findings explain Utah court law, the entered filing/assessment sequence, and IRS administrative guidance. The lien result remains separate. Interest and penalties need separate treatment.

Planning milestones

Dates shown are unadjusted, conservative milestones: first day after the third anniversary of the final deadline, first day after the second anniversary of a late filing, and assessment plus 241 days. Exact boundary dates require review. They are not a promise of the earliest safe filing date.

Complex histories

Any prior bankruptcy, offer in compromise, collection-hearing history, amended return, multiple assessments, open audit, IRS-prepared return, or tax judgment requires review. The tool does not invent tolling days or a valid-return ruling.

Your privacy

This tool runs entirely in your web browser. Your answers are not sent to Blue Bee Bankruptcy Law or saved on any server. Answers are kept only while this page is open, so use Print / Save PDF to keep a report before you close or refresh the page.

Authority update

Version 1.1. Primary sources reviewed October 21, 2026. Recheck law and IRS practice before deployment or relying on a particular case result. This version separates Utah court law from possible IRS administrative treatment. Neither administrative practice nor a case-specific outcome is guaranteed.

Return and fraud exceptions

11 U.S.C. § 523(a)(1)(A)-(C), (a)(7), and final unnumbered paragraph. https://uscode.house.gov/us/usc/119-118/t11/s523/

Timing and tolling

11 U.S.C. § 507(a)(8)(A) and concluding tolling paragraph. The 240-day rule and other periods have specific exclusions and suspensions. https://uscode.house.gov/us/usc/119-118/t11/s507/

Binding late-return rule

Mallo v. IRS, 774 F.3d 1313, 1321-24, 1327-28 (10th Cir. 2014). Ordinary late returns fail the statutory return definition. Waiting two years does not cure the defect. https://www.ca10.uscourts.gov/sites/ca10/files/opinions/01019361899.pdf

IRS administrative position

CC-2010-016, pp. 2-4, and IRM 5.9.17.8.1 / Exhibit 5.9.17-7 support possible favorable treatment of returns filed before assessment when other requirements are met. Verify all assessments and the IRS position for the account. Do not apply IRS guidance to state taxes. https://www.irs.gov/pub/irs-ccdm/cc_2010_016.pdf https://www.irs.gov/irm/part5/irm_05-009-017r

Government qualification

United States brief in Salvador v. United States, No. 24-108 (Sept. 2024), pp. 8-10: the government describes the IRS approach as applying where contrary circuit precedent does not bind. No routine Utah administrative outcome is verified by this tool. https://www.justice.gov/d9/2025-03/24-108_salvador_9.27.pdf

Special return documents

26 U.S.C. § 6020(a)-(b). IRS processing alone does not establish a qualifying IRS-prepared return. https://uscode.house.gov/us/usc/119-118/t26/s6020/

Liens and exempt property

26 U.S.C. §§ 6321, 6323 and 11 U.S.C. § 522(c). A lien can survive personal discharge and reach exempt property. https://uscode.house.gov/us/usc/119-118/t26/s6321/ https://uscode.house.gov/us/usc/119-118/t11/s522/

Chapter 13

Separate analysis under 11 U.S.C. §§ 1322(a)(2), 1328(a)(2), (c)(2). A Chapter 13 selection does not receive a Chapter 7 answer. https://uscode.house.gov/us/usc/119-118/t11/s1328/

Version 1.1. Law reviewed October 21, 2026. No answers are transmitted or automatically saved. The IRS review is not a prediction of collection or a confirmed discharge. Print a report before closing this page. Closing or refreshing clears the entered answers.
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