This may depend on the laws of your state, but here in California, the filing of a bankruptcy case will terminate any installment agreements that are in effect. The question in your case is whether or not you have any liability for your spouse's taxes, which in turn will depend on whether you file joint returns and whether your state is a community property state.
Mark J. Markus, Attorney at Law
Handling exclusively bankruptcy law cases in California since 1991.
http://www.bklaw.com/
bankruptcy blog: http://www.bklaw.com/bankruptcy-blog/
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