*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