Are there problems discharging taxes in bankruptcy after divorce?

I don't think divorce proceedings would affect the dischargeability of any taxes.  It only really affects the rights between the two parties (the two spouses).  The statutory requirements for discharge of taxes are extremely complex with a slew of nuances and exceptions. My page on taxes gives the broad strokes of discharge requirements.  In your stated facts, you would not be able to discharge the two unfiled tax years.  You might be able to discharge them in a bankruptcy case filed more than 2 years after the returns are eventually filed, assuming that all the other requirements are met AND assuming that the taxing agency does not file their own "substitute tax return" because you failed to timely file one.  Once they file the substitute return, the taxes for that year is never dischargeable in bankruptcy. Mark Markus has been practicing exclusively bankruptcy law in California since 1991.  He is a Certified Specialist in Bankruptcy Law by the State Bar of California Board of Legal Specialization,  AV-Rated by martindale.com, and A+ rated by the Better Business Bureau.  CONTACT MARK for more information or to schedule an appointment.