BB,
I read your comments here after I made the longer post.
As I stated, meeting the multiple test to discharge taxes is not the definitive answer. You may think your taxes meet that test but, certain actions taken by the taxpayer or the government while the various time periods are running, will toll those time periods because the taxing agency is unable to attempt to collect. Things that you or the government can do to screw up the time periods:
1) the government files a substitute return because you failed to file your own;
2) you file for bk (even if eventually aborted - serial bk filings) before certain time periods run;
3) request an Offer In Compromise before the time periods run; and
4) have a tax lien recorded against you prior to filing bk.
You indicate on this thread that there are no “disputes”. If that is the case, there should be no reason to file such an adversary proceeding in the bk case. A letter to the proper bk unit of the taxing agency after the discharge is entered asking for confirmation that the taxing agency is abating the tax should suffice. If a question pops up, at that point you can file the appropriate adversary in the bk court. As to “unintended consequences” for filing such an adversary - there should be none. Either the tax was or was not discharged.
Des.

