Discharging taxes in Bankruptcy

1. Must be an individual not a corporation
2. Only an income tax
3. Not a tax protestor
4. Three year rule
5. Two year rule
6. 240 day rule
7. Tolling of the three-year and two-year
8. Tolling of the 240-day rule
9. No substantial abuse of the bankruptcy system.
10. No prior bankruptcy discharge.