I have a daycare And I can not sell it because it has not made any money and my first manager did not pay the payroll taxes to the tune of 175,000

how do I get out from under this business that I have been funding since 2007, I work out of the country and I can not watch it properly it has been on the market for over 4 years now and it will not sell and I am making payments at 2000 monthly to the IRS, can I file bankruptcy and not affect my personal credit even though the federal tax lien shows up on my credit report. my daycare is a corporation and my next question can they come after me personally for the debt after I file bankruptcy. when I file which type should I file. I do not want the IRS to freeze my personal accounts. PLEASE HELP ME WITH THIS BURDEN!!!!