If you had some credit card debt canceled in 2009 the IRS might want a piece of it.
Yes, if you have set up a debt settlement to close out an account for less than the remaining balance, you need to pay taxes on it. The lender should have sent you a 1099-C.
If they haven’t, then they haven’t reported it to the government…
UPDATE: However! If you were insolvent at the time it was forgiven, you do not need to pay taxes. Just include form 982 and check off the box where it asks if you’re insolvent. Do not include this amount on line 19 of the 1040 if you were insolvent at the time.
Cancelled Credit Card Debt Could Be Taxable [LowCards]