Prior to obtaining a final discharge in a consumer bankruptcy proceeding the debtor must complete an approved instructional course in personal financial management. The instructional course typically takes about 1 1/2 to 2 hours and can be completed over the Internet, in person, or by mail. In a Chapter 7 case, the instructional course must be completed

State or federal income taxes may be discharged in a bankruptcy proceeding if: 1) the taxes for such tax year are at least 3 years old; 2) a tax return was filed for such tax year at least 2 years prior to the bankruptcy filing date; 3) the tax return was not intentionally false or

Student loans (also known as “educational loans”) are not discharged in a bankruptcy proceeding unless the bankruptcy judge determines that payment of the debt “will impose an undue hardship on the debtor and the debtors dependents.” 11 U.S.C. Section 523(a)(8). Courts use different tests to evaluate whether a particular borrower has shown an undue hardship.