This article will examine what the answer depends on: The kinds of tax liabilities individual debtors are typically burdened with upon entering the bankruptcy process and the extent to which these prepetition debts are dischargeable or nondischargeable in bankruptcy. The kinds of tax claims discussed in this article are unsecured tax claims. Accordingly, if a tax claim is secured by a lien against the debtor's property the following discussion would not be relevant.
Veryl Victoria Miles, Discharging Tax Liability in Bankruptcy, PRAC. LAW., Mar. 1996, at 41.