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You to be able to file a tax return for that exact year these two years before the bankruptcy. With regard to eligible to wipe out the debt, you've have filed a taxes for the internal revenue service or State debt you wish to discharge at least two years before filing for bankruptcy. Thus, even though the debts are over 3 years old, if you filed the return late and two years time has not really passed, then you can cannot obliterate the Irs or State tax your debt.

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