ALWAYS FILE YOUR TAX RETURNS ON TIME, even if you cannot pay the taxes you owe.
Those of you who read my posts know that certain tax debts are dischargeable in bankruptcy.
The basic (but definitely not all) requirements for discharge of income taxes are:
The bankruptcy case must be filed more than 3 years after the last date in which the tax returns were due for a given tax year;
It must be at least 2 years since the returns were actually filed.