question about back taxes and bankruptcy

[xraya]

I currently owe the IRS about $1200 in back taxes from the 2007 tax year. This came about because I didn't receive a 1099 for some winnings from online gaming that my ex and I used to do. I first received the notice in 2009 and had a payment plan with the IRS. Then lost my job, moved north and started fresh, and got my payment plan with the IRS back on track.

I was doing some preliminary calculations for my 2010 taxes and it looks like my refund will be big enough to cover what I owe to the IRS plus $200-300. Also looking at getting $400-500 back from the state.

So 2 questions:
1) Since these taxes are from 2007 and were filed in 2008, wouldn't they be dischargeable (is that a word??), as long as I filed after April 15? (I didn't file any extensions and it's been well over 240 days since I received notice of them being due.)
2) If they aren't dischargeable, and the IRS seizes my tax refund, will the Trustee then take that money back from the IRS? Meaning I would have to work out another payment plan with the IRS?

Ang

[casablanca]

I think one of the rules for discharging taxes is that the due date for the return has to have been more than three years ago. For the tax year 2007, the due date was April 15, 2008, therefore not dischargeable until April 15, 2011. You should check with your attorney to be sure of this, but we filed in August and the 2007 taxes we owed were not dischargeable.

[xraya]

I haven't filed yet. So possibly if I were to hold off on filing until after April 15, the taxes would be dischargeable. But the IRS is still going to take any refund I might get when I file my taxes. So, I am guessing that the balance, if there were any, would be what is discharged? Or would I get my refund back from the IRS? Probably wishful thinking, right?

Ang

[bladerunner]

just a thought. If the money was won in gambling can't she post her losses from gambling up to the amount they won. In Vegas, I know if one hits, say a $4000.00 jackpot (sister did) she could write off the winnings through her losses. It's important to save any cash advances receipts from atm's, anything to back up how much money was lost... I'm not an IRS employee, so best to check with their web page or call....