Actually, it can, but it must be more than 3 years old.  \n\nThis is the exception to discharge in Section 727 (a)(7) of the bankruptcy code:\n\n"to the extent such debt is for a fine, penalty, or forfeiture payable to and for the benefit of a governmental unit, and is not compensation for actual pecuniary loss, other than a tax penalty— \n(A) relating to a tax of a kind not specified in paragraph (1) of this subsection; or \n(B) imposed with respect to a transaction or event that occurred before three years before the date of the filing of the petition;"