Benjamin Franklin is attributed to have said in regard to permanency that "in this world nothing can be said to be certain, except death and taxes". Now little can be done about death, but taxes may not be as permanent as you think. There is a common misconception amongst Bankruptcy clients that income taxes cannot be discharged through bankruptcy. Often times this fear presents itself when someone operates a small business that fails leaving significant tax debt. Years later they are still trying to make payments or have turned to one of those fly by night tax helplines you see advertised in the middle of the night on television. It would seem that the tax debt disrupts sleep, because the commercials seem to be exclusively in the middle of the night. Well stop pacing your halls and get some sleep because relief through the bankruptcy process is available in certain circumstances for debt owed the government for taxes.