Can the IRS come after you when the taxes were discharged in a Chapter 7 two years later?

The question is NOT whether taxes are dischargeable in a bankruptcy. The question that has been asked is whether the IRS can still pursue you for taxes that were discharged in a bankruptcy (which would obviously confirm that some taxes are dischargeable in specific circumstances).

If your taxes were discharged in a bankruptcy, the IRS cannot come after you for those taxes after the bankruptcy has been discharged. If they are doing so, they probably did not enter them as discharged correctly on their computer system.

To correct this, you should call IRS collections and explain to them that the taxes should have been discharged in your bankruptcy. Ask them to send a referral to the IRS Insolvency Unit, and the Insolvency Unit will be able to pull the bankruptcy records and confirm what should have been discharged.

Note that any liens that were filed before the bankruptcy will survive the discharge process. So, although the IRS debt has been discharged a lien may continue to exist. This lien only attaches to equity that was exempted in the bankruptcy process (so if you had $20,000 of equity in your home that you exempted under bankruptcy homestead exemption, the lien continues to attach to that equity). It does NOT attach to any equity that builds in your assets after the filing of your bankruptcy petition.