*Criminal fines or restitution or drunk driving injury claims
*Guaranteed Educational Loans
*Fine or penalty owed to governmental unit
*Damages arising from willful injury to person or property
*Spousal or child support, or ex-spouse attorney fees for obtaining support
*Income taxes less than three years old
*Income taxes over three years and tax return not filed more than two years ago
*Income taxes not assessed at least 240 days
*Payroll taxes and sales taxes
