The Oklahoma Bar Journal December 2023

than three years prior to the bankruptcy filing for the tax to be dischargeable;

Two-year lookback: as discussed in greater detail below, a return must be filed more than two years prior to the bankruptcy filing for the tax to be dis chargeable; and 240-day lookback: the date of the assessment, 4 which, subject to certain exclusions for offers of compromise and stays of proceedings against collections (during which time the period is tolled), must be more than 240 days prior to the bank ruptcy filing for the tax to be dischargeable. passed by §507(a)(8)(A)(iii)’s reference to §523(a)(1)(B), which is discussed further below. A narrower category of generally nondischargeable taxes are those assessed and assessable , under appli cable law or by agreement, after the commencement of a bankruptcy case. 5 The former references §507(a) (3) (which, in turn, references §502(f)) and addressees tax claims arising in involuntary bankruptcy The two-year rule is encom

Statements or opinions expressed in the Oklahoma Bar Journal are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or staff.

DECEMBER 2023 | 19

THE OKLAHOMA BAR JOURNAL