Bankruptcy cannot discharge an otherwise dischargeable tax debt of the debtor for which a return was NOT filed. Your bankruptcy lawyer should help you on this. Be warned, his case may cost a little more than usual because of the tax and business issue. For example, while our normal cost is $1500 (our fees, court filing fee of $306, tuition for two mandatory on-line classes), we'd charge another $350 for a case like yours. The kinds of questions you should be asked are along the lines of the following. Are those returns your personal obligation? Was it a S Corp? Were there any "trust fund" tax liabilities? You will probably want to bring the returns you did file (to the extent they are at hand) and you will have to bring your most recent personal 1040s.
Answered on Apr 16th, 2012 at 6:03 PM