Yes, IF the corresponding tax returns were last due 3+ years before filing bankruptcy, filed 2+ years before filing the bankruptcy, and not assessed within 240 days before filing the bankruptcy. The 3-year period commences from the later of the original due-date or the extension due-date, if applicable. The 240 days after assessment may be longer due to intervening events. Caveat: without careful examination of tax account transcripts and other conditions, cancellation of income tax debt in bankruptcy may not happen. Large or national bankruptcy law firms may neglect to even examine whether and when your income tax debt can be discharged.