For example a car is a secured claim. You will still have to pay off the loan to keep the car, but the Trustee will revalue the car. Your credit card bills, however, are generally unsecured and can be erased by the bankruptcy. If you wish to discharge an income tax in a Chapter 7, it must be three years old and returns must have been filed for at least two years. The IRS must have had at least 240 days after the date of assessment of collect the debt and there must not be any fraud involved.
Bankruptcy law is favorable to the petitioner.
If there is no complaint objecting to the discharge, it will be entered by the court without a problem. If you file a Chapter 7 and decide later that a Chapter 11 or Chapter 13 is better, you may convert to those other chapters. A Chapter 7 may be dismissed by the Court for cause. If there is unreasonable delay by the debtor, the case may be dismissed. If the debtor has failed to pay certain fees or charges, the Court may dismiss the case.