What two debts cannot be erased?
Under federal bankruptcy laws governing personal debt relief, certain categories of financial obligations are heavily protected and generally cannot be discharged through standard Chapter 7 or Chapter 13 liquidation processes. The two most prominent examples of non-dischargeable debt are government-backed student loan obligations—unless undue hardship can be legally proven—and most forms of federal, state, or local tax debts incurred within specific recent filing windows.
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