1. Must be an individual not a corporation <br />2. Only an income tax <br />3. Not a tax protestor <br />4. Three year rule <br />5. Two year rule <br />6. 240 day rule <br />7. Tolling of the three-year and two-year <br />8. Tolling of the 240-day rule <br />9. No substantial abuse of the bankruptcy system. <br />10. No prior bankruptcy discharge.
