CHAPTER 7 CASES:

1. Depending on your circumstances, debts not listed in the schedules are generally not discharged.  Accordingly, it is imperative that you list all of your creditors. 
2. Certain taxes, including funds borrowed and used to pay taxes. 
3. A claim based upon money, property, services, or credit obtained by fraud or false pretenses (e.g., a false financial statement used to obtain credit or charges incurred on a credit card with no intention to repay them).
4. Consumer debts in excess of $600 for luxury goods or services to a single creditor, incurred within ninety (90) days of case filing.
5. Cash advances in excess of $750 under an open end credit plan made within sixty (60) days of the case filing.
6. Alimony, child support, and marital debts arising out of or in connection with a separation agreement or domestic court order.
7. Damages for willful and malicious injury.
8. Certain governmental penalties and fines.
9. Educational loans, except in cases of prolonged and severe hardship. Please note, however, that undue hardship is a very difficult standard to meet.
10. Any debt for death or personal injury caused by the unlawful operation of a motor vehicle, vessel or aircraft while intoxicated.
11. Loans from retirement accounts and federal thrift savings accounts.
12. Debts for violations of federal and state securities laws or common law fraud, deceit or manipulation in connection with the purchase or sale of a security.
13. A debt for fraud or defalcation (dishonesty) while acting in a fiduciary (trust) capacity, embezzlement or larceny.

CHAPTER 13 CASES:

1. Depending on your circumstances, debts not listed in the schedule of creditors will not be discharged. Accordingly, it is important to list all your creditors.
2. Withholding and sales taxes.
3. Tax debts in which the tax returns or tax reports were either not filed or were filed late within two (2) years of the bankruptcy filing.
4. Tax debts in connection with a debtor’s fraudulent return or willfully attempt to evade taxes.
5. A claim based upon money, property, services, or credit obtained by fraud or false pretenses (e.g., a false financial statement used to obtain credit or charges incurred on a credit card when the debtor had no intention to pay for the charge).
6. Consumer debts in excess of $600 for luxury goods or services to a single creditor, incurred within ninety (90) days of the case filing.
7. Cash advances in excess of $750 under an open end credit plan made within sixty (60) days of the case filing.
8. A debt for fraud or defalcation (dishonesty) while acting in a fiduciary (trust) capacity, embezzlement or larceny.
9. Educational loans, except in cases of prolonged and severe hardship. Please note, however, that undue hardship is a very difficult standard to meet.
10. Any debt for death or personal injury caused by the unlawful operation of a motor vehicle, vessel or aircraft while intoxicated.
11. Restitution or criminal fines in connection with a sentence upon conviction of a crime.
12. Secured debts paid under the “cure and maintain” method.
13. Restitution or damages awarded in a civil action against you as a result of willful, malicious, or deceitful injury to an individual.