I know I pass the means test and other requirements like length of time since filed, age of debt, etc… The only thing I’m not sure about is the no willful evasion requirement. I didn’t pay taxes on a small business for 6 years and I ended up owing for each of those years. I didn’t just decide I wasn’t going to pay, I didn’t make a lot most of the years and spent my savings to live through the winter when there was no work. So by the time tax season rolled around I was broke and just starting to work again. I also had several addictions through this time in my life (alcoholism, nicotine, weed), I was young, and wasn’t smart about money when I did have it. So now that I’ve had all returns filed for 2 years I’m considering bankruptcy since I’m out of business and there’s no way I could pay off my debt on minimum wage. With all the penalties and interest, and not being able to pay more than $50 a month and continue living it would take me about 150 years to pay this debt off. So I’m wondering if I’ve committed ‘willful evasion’ by the situation I’ve described.
I’ve talked to a bankruptcy attorney and he said that it’s going to depend on how the IRS agents assigned to review the case look at it. He advised me to go ahead and file Chapter 7 but said the IRS debt could go either way. I found a case (US vs Storey, 2011 WL 1833193, 6th Circuit (Ohio)) that ruled non-payment isn’t evidence of willful evasion so I was wondering if I could use that to help me too.
To complicate matters, I was ill advised to have my Grandpa”s friend file my returns for me (for the first 2 years not paid) and upon review, it looks like he just made some stuff up to complete my returns. His cavalier approach didn’t work out in my favor either and after several attempts to retrieve my receipts from him I came up empty handed. So on those 2 years my returns aren’t totally accurate but the amount I owe is almost exactly the same as if they would have been done accurately. So I don’t know if I could be disqualified from discharging the debt because of that too. Also I don’t owe much for those 2 years (I think under $1500 with penalty and interest for both years). I’m in Southern California if that makes a difference. So those are all the details I can think of any insight would be very appreciated.
Thanks for the reply Steer. When I said I’ve had all returns filed for 2 years I mean that I’m current on all filings and have been for over 2 years (which is one of the requirements to have income Tax Debt discharged). To further clarify, the years I have unpaid are 2002-2007 (first 2 years filed on time and the rest filed in 2009) and I’m currently in a not-collectable status with the IRS.

Income taxes can be discharged if certain conditions are met, but it is a complicated analysis that only an attorney can provide. Nearly all consumer bankruptcy attorneys offer free consultations. Take advantage of this to meet with one and get advice based on all of the details of your particular situation. You can find a referral at NACBA.org (National Association of Consumer Bankruptcy Attorneys).

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Innocent spouse tax relief?

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For a couple that was never married but lived together in PA for over 7 years….they filed jointly for one of those years. He was a sub-contractor and never paid his Tax Debt. She was a homemaker and unaware of any of this. Can she file the innocent spouse tax relief form. If so, on [...]

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My girlfriend did not file taxes the last 3 years and now has done them and owes 14k will IRS take settlement?

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No. The only time charitable contributions help is if you itemize all your deductions rather than taking the standard deduction that the IRS allows you to take. Unless you have some really big deductions (mortgage interest, for example) it usually works out much better just to claim the standard deduction. Technorati Tags: Charitable Contributions, Charity [...]

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Last year I got a really good job and I started paying off my defaulted credit cards. Most of the companies let me settle for 50-70% of the total. The other day I saw a commercial for a bankruptcy attorney, which said that I have to pay income tax on the forgiven debts. Not a [...]

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generally, how much does tax debt relief help cost?

May 12, 2012

Most of the ads on TV and radio are barely legal scams. They promise a lot and deliver little. They demand high fees up front that could have gone towards your debt and then take a cavalier attitude when the debt stays. Less than 20% of all Offers in Compromise are ever approved, and less [...]

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IRS Settlement Agreement 2007 – Will it affect 2008 refund?

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HI. I took some early distribution from my IRA in 2007, couldn’t pay the tax bill (I know, STUPID) and am now in a settlement agreement with about $2000 remaining. If I am due a refund for my 2008 taxes, will that money be applied to 2007 taxes due, or will I get the refund? [...]

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