1. Priority Taxes:
Taxes which do not meet the test for discharge, are:
Less than three years old, or,
Less than two years since the tax return has been filed, or,
Less than 240 days since assessement.
Payroll Withholding taxes.
Other Priority taxes.
2. Secured Taxes:
If the IRS has filed a valid tax lien, the taxes subject to the lien may be treated as secured. The secured portion of the tax is claimed up to the value of the Debtors property, without any deduction for the exemptions which the Debtor may otherwise claim.
3. Unsecured General Taxes:
Penalties are treated as unsecured taxes.
4. Payroll Taxes:
The general rule is that Payroll taxes are Trust Fund taxes and are not discharged in bankruptcy. They are treated as secured or priority taxes.