Was the tax discharged in bankruptcy?

The uphill battle for clients discharged in bankruptcy but facing IRS claims for prebankruptcy income tax deficiencies may best be fought by referring such clients to lawyers specializing in offers in compromise and recent bankruptcies. Three 1997 cases exhibit the unwillingness of either the Bankcruptcy Courts or the Tax Court to consider the issue as a whole. The Tax Court refuses to determine the issue of discharge while re-examination of a bankruptcy judgement is often not an option.