Are taxes really capable of being eliminated in bankruptcy?

So, both state and federal taxes can absolutely be eliminated in bankruptcy through the bankruptcy discharge. However, certain conditions must be satisfied in order to render them dischargeable. These include filing the tax return at least two years before the bankruptcy filing. The tax return due date that has been filed has to have been at least three years before the filing of the actual bankruptcy. And finally, the state or federal taxing agency must have assessed that tax at least 240 days prior to the filing of the bankruptcy. However, some tax claims are non dischargeable. Regardless of the conditions I’ve just mentioned, these may include tax claims stemming from the filing of fraud of a fraudulent tax return, where the taxpayer has willfully attempted to evade and defeat the payment of tax, and even the trust fund portion of payroll taxes that employers withhold and are obligated to remit to the applicable taxing agency.