question about tax liability

[notalooser]

sorry if this is a repeat question; i did a search but couldn't find an answer to my question.

in a chapter 13, does all the tax debt have to be paid back? in otherwords, is your plan going to be at least what the total of your tax debt is? i know the taxes would be paid first and foremost before any unsecured claim, but not sure if any of it can be discharged.

[chicagoed195]

Five Rules to Discharge Tax Debts
If the income tax debt meets all five of these rules, then the tax debt is dischargeable in Chapter 7 and Chapter 13 bankruptcy petitions.
1.The due date for filing a tax return is at least three years ago.
2.The tax return was filed at least two years ago.
3.The tax assessment is at least 240 days old.
4.The tax return was not fraudulent.
5.The taxpayer is not guilty of tax evasion.