Can a bankruptcy court take my federal and Pennsylvania state income tax refunds, if I file for chapter 7?

Yes. Tax refund is an asset that is part of the bankruptcy estate. This means that the Chapter 7 trustee can go after the amount, regardless of whether you have filed your return or not. In fact, a state income tax refund is one of the more common assets that are taken away from you to pay your creditors.

Sources:

http://rjdelaneylawoffices.com/Bankruptcy.htm

http://www.nationalbankruptcyforum.com/chapter-7-bankruptcy/protecting-your-tax-refund-through-the-bankruptcy-process/

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