Only personal income taxes are dischargeable in bankruptcy. Payroll and federal excise taxes are not dischargeable. To be dischargeable, personal income taxes must be:
More than 3 years old. This is based on the due date of the return, including extensions; and
If the returns were filed late, they must have been filed for at least 2 years; and
The taxes must be assessed for more than 240 days-typically the result of an audit.
The assessment date is the date the return is due or filed, whichever is later. If you have not filed a return, the taxes are not dischargeable even though the IRS may have assessed tax based on a "substitute for return" which is a return they filed for you based on W-2 and 1099 data.