If your IRS income taxes are more than three years past due, and you otherwise qualify, you may not have to pay such amounts back, EVER! However, if your taxes are not 3 years or more past due, you dont qualify, or you owe other types of taxes, your filing for bankruptcy protection can still:

• STOP further collection efforts
• Allow you to repay the amounts due over a Chapter 13 repayment plan of 3 or 5 years without being harassed or having bank accounts frozen, tax returns taken, etc.