my primary debt is to the IRS. can filing chapter 7 bankruptcy remove this? what is the process and what ballpark expense am i looking at .

Filing a bankruptcy case will virtually always get you at least temporary relief from an IRS levy or wage garnishment.  The more difficult question is whether you can permanently discharge your tax debt. This requires careful analysis of your situation by a qualified bankruptcy attorney. Section 523 of the U.S. Bankruptcy Code governs the dischargeability of taxes. Generally, taxes on income owed to the IRS or a state are not dischargeable in bankruptcy unless they are owed for a taxable year for which a return was due more than three years before the filing of the bankruptcy case, and certain other requirements are met.   For example, the return for the 2011 tax year would normally have been due on April 15, 2012.  Taxes for that year would not be dischargeable in a bankruptcy case unless the case was filed after April 15, 2015.  In many cases we find that some of the tax obligation is dischargeable, but the more recent taxes are not.  In that case, the dischargeable portion can be wiped out in a bankruptcy, thereby substantially reducing the total obligation. But some arrangement must still be made to deal with the non-dischargeable taxes.  In this situation, Chapter 13 can often be the better choice than Chapter 7. Even if your income taxes are not dischargeable in a Chapter 7 bankruptcy, you may be able to deal with them through a Chapter 13 plan.  In many Chapter 13 cases, we are able to set up a plan to repay the non-dischargeable taxes under the protection of the Court, without future interest. In Chapter 13, the dischargeable portion of the taxes, along with other unsecured debts like credit cards and medical bills, are often paid little or nothing.  If the plan is successfully completed, the remaining balance on these debts is permanently discharged (wiped out).  MORGAN & MORGAN ATTORNEYS AT LAW, P.C. IS LOCATED IN ATHENS, GEORGIA.  WE HAVE MORE THAN 30 YEARS EXPERIENCE HELPING PEOPLE WITH WORK INJURIES, BANKRUPTCY AND DEBT RELIEF, SOCIAL SECURITY DISABILITY, AND OTHER LEGAL PROBLEMS.  VISIT OUR WEBSITE AT WWW.MORGANLAWYERS.COM OR CALL (706)548-7070.