Your back taxes, interest, and penalties may have the potential to be abated through bankruptcy.  Unfortunately, the process is not quite as simple as filling out a form and sending it to an IRS service center.  First, not every tax payer qualifies, nor may the entire tax liability qualify for abatement.  Filing for bankruptcy and not meeting the qualifications will still leave you with the past due tax liability and the IRS expecting payment.  For those that do qualify the process usually requires some amount of professional expertise and co-ordination with the bankruptcy attorney.  Proper pre-bankruptcy planning is key to determining if bankruptcy is a viable option.