I am considering ch7 bankruptcy for federal income taxes for 5 different years that now qualify for discharge based on the 3yr,2yr,240 day rule. However, two of the years in question had previous substitute for returns (SFR)s filed on my behalf by the IRS. All 5 years in question had actual tax returns prepared and filed and all 5 years have been accepted and assessed by the IRS late 2009, replacing the two years where the IRS filed SFRs. Despite the fact that all 5years in question now currently meet the 3yr,2yr,240 day rule. The question is, it has been reported the IRS is refusing or making it difficult for a particular tax year to be discharged if at any time in the past, an SFR was filed on behalf of the taxpayer, even though the taxpayer later filed actual returns. Unfortunately, the largest amounts being considered are in the years where an SFR was previously filed. Is there a good way to handle this or a way to mitigate this from happening?