I filed 2 years ago and now taxes are the issue. Can I file bankruptcy again?

Depends If you previously filed Chapter 7, you can file for a Chapter 13. If you filed for a 13, your still in that payment plan. The benefit to you in a 13 is that the tax payments could be spread out over 3 or 5 years depending on your income level. The down side is that the entire tax amount has to be paid in that time frame. So if it is a large amount, it may not be any help to you. You need to speak to an attorney to better evaluate your options.