Leave it to lawyers and the government to not be able to give a straight response to this question! Unfortunately, in order to be allowed wipe out a tax debt, happen to be five criteria that must be satisfied. You hadn't committed fraud or willful Porn. Can not wipe out tax debt if you filed the wrong or fraudulent tax return or willfully attempted to evade paying taxes. For example, if you under reported income falsely, you cannot wipe out the debt after getting caught. ...