As a last resort, you can pay the back taxes by filing for failure
. However, there are a number of factors to consider profit before tax can be discharged in bankruptcy. First, you need to qualify for bankruptcy. Second, you can even file bankruptcy. Thirdly, it is necessary to consider the age and type of tax arrears. In general, recently rated the federal income tax return can not be discharged in bankruptcy. In addition, cases involving federal taxes on payroll returns generally can not be discharged in bankruptcy. If you plan to failure, you should talk to a bankruptcy attorney that your IRS tax return can be discharged in bankruptcy.