Taxes that normally may be dischargeable must usually be paid as a secured debt to the extent that they are secured by a validly perfected IRS lien, regardless of whether the property is exempt in bankruptcy. What this means is that once the automatic stay protection of the Bankruptcy Court ends, the IRS can still collect taxes that are secured by a properly filed tax lien through the bankruptcy. If the IRS has a valid lien, the debtor is usually required to pay the amount of equity in the secured property through a chapter 13 bankruptcy. In a chapter 7 bankruptcy, the debtor usually will have to pay the secured taxes even after the bankruptcy closes because the secured portion of the taxes are not discharged. Taxes in bankruptcy are a complicated area. Consult with a knowledgeable bankruptcy attorney for help in determining the impact of an IRS lien in your particular situation.