Filing a bankruptcy will immediately stop tax collections against the individual who files bankruptcy. In a Chapter 13 bankruptcy an individual can force the IRS or Massachusetts DOR to accept payments for delinquent tax obligations over a period of up to 5 years. In some instances past due tax obligations can even be entirely wiped out for little or no payment. Fact patterns can vary greatly from case to case, so never hesitate to call and ask questions of a knowledgeable bankruptcy attorney to see what relief may be available to you.