Priority & non-priority tax debt

[stratos]

If some of the IRS taxes owed are filed as unsecured, non-priority debt because they were due more than three yeas ago (2007), were filed more than 2 years ago, and were assessed more than 204 days ago, will my attorney need to file a motion to determine dischargeability to be sure the taxes are discharged?

If the IRS filed a notice of intent to levy, how will that affect the discharge. There is no real property and not much other exempt property (and no non-exempt).

2009 taxes will be listed as priority and paid in the plan.

[biotechsolution]

For IRS tax levy and lien purposes nothing is exempt. Exempt property for your BK is not the same as the IRS.

[HHM]

Nope, no need to file motion. The tax discharge rules are self executing. But, a proactive attorney would get in touch with the IRS insolvency division to make sure the IRS properly designates the taxes

A Notice of tax levy is not a tax lien. Stratos makes a good point, if the IRS filed a Notice of Lien, you have a much bigger problem. But if all the IRS did was file a notice of levy, not a big deal. A Final notice of intent to levy is a collection process.

[stratos]

Thanks! That's exactly what I was trying to figure out. I understood that BK exempt prop was not exempt from an IRS lien. I just wasn't clear on what the diff was btn lien and levy - which HHM answered, and which was what I was hoping was the case.