If you have not paid taxes for the last few years, you can still file bankruptcy. The important thing is that you have filed taxes for the last few years. As a debtor in bankruptcy, you're required to provide copies of tax returns for at least the last three years prior to your bankruptcy filing. If you owe, that's okay. We can help you with that. Either eliminating the debt or dealing with it through a bankruptcy. The important thing is not so much paying, but having them filed.