Bankruptcy law requires that the consumer file all of the required tax filings for the several years prior to filing the bankruptcy case. If the consumer was required to file state or federal taxes and has not done so, then the bankruptcy case will be dismissed. Therefore, part of the preparation of any kind of a bankruptcy case involves making sure that all of the required tax returns have been filed. It doesn’t matter that you might owe taxes, because that is not the test. You are permitted to file a bankruptcy even if you owe taxes – but – you must have filed your tax returns in order to qualify for bankruptcy.