Some taxes can be discharged in bankruptcy. Generally, if the taxes are from more than three years ago, if you filed them at least two years ago, and if you have not been audited in the last months, you may be able to have your tax debt discharged in your bankruptcy. Dischargeability can be affected by whether or not you actually filed the taxes and whether any tax liens have been created. Taxes determined to be non dischargeable remain as a liability in a Chapter 7 bankruptcy, and are paid through the plan in a Chapter 13 bankruptcy.