ILM 201005029 (Oct. 21, 2009)

(for bankruptcy cases filed after the effective date of the 2005 Bankruptcy Abuse and Consumer Protection Act of 2005, IRS details those situations where federal tax debt is no longer collectible once debtor completes a Chapter 13 plan and receives a discharge; IRS notes that non-dischargeable taxes include debts for withheld taxes, taxes associated with a non-filed return, taxes associated with late-filed return within two years of filing or related to the filing of a fraudulent return, and taxes associated with the debtor's attempt to evade tax; IRS determined that if tax is dischargeable in Chapter 13 case, pre and post petition interest also dischargeable as are accrued non-pecuniary interest and penalties).