There is a common misconception, even among many attorneys, that taxes can never be eliminated through a bankruptcy filing. This belief is incorrect. Although taxes often have a special status in bankruptcy, income taxes, under the right circumstances, can be discharged. Bankruptcy also offers other benefits and can offer a global solution to a client’s debt problems, addressing non-tax creditors as well as all taxing authorities. In many cases, bankruptcy is such an important tool in resolving an outstanding tax liability that understanding the intricacies of bankruptcy to solve a tax problem is essential to a tax professional. Gary and Deborah conduct national seminars in solving tax issues in bankruptcy, they teach this area of practice as part of their course as Adjunct Professors at the University of Buffalo School of Law and have written numerous articles addressing dischargeability of taxes in bankruptcy.