Do we have to talk with our lender during the foreclosure process?

We have received a mortgage foreclosure summons, but we are not interested in fighting for the house. We're wondering what happens if we don't talk to our lender during the foreclosure process and what happens if we do not go to court. Also is it true that we can file a form that will get us out of the taxes next year (because of the "addition to income")? Should we send our lender a letter letting them know that we are not abandoning the home during the process? And finally, is bankruptcy the best way to go?