I was chatting with an attorney at the recent Inn of the Court Meeting and heard a new horror story on discharging taxes. Seems this debtor met the three year rule, the two year rule etc. etc. Post closing, the IRS sends a letter saying “You still owe.” The attorney tracks down the right guy at the IRS who promises to investigate. Some time later he calls back and advises the attorney that the debtor was a resident of some county in Texas some time ago when the IRS unilaterally gave everyone an eight (or ten or whatever) month extension on filing their tax returns because of a disaster that had hit the area. Therefore the due date of the tax return was not what they thought it was and was not more than three years before the filing. Pay up!