My partner never filed the tax return for those years. I believe IRS filed substitute returns and the income taxes owed for each year were assessed a while ago. Do I need to file returns for those years before filing bankruptcy?
Yes. File the returns and contact a tax attorney ASAP.
I agree with my colleagues. They have provided good information for you. I also urge you to speak directly to a bankruptcy attorney in your area if you are contemplating bankruptcy to deal with the taxes or with other debt.
You need to be careful. You cannot file bankruptcy for two years after you file the returns. You may be better off consulting with a tax attorney first. You may be able to get an offer in compromise or some other type of collection alternative. It is usually better to work in conjunction with a tax attorney in this type of situation. Most of us offer a free consultation and can do them over the phone or via skype. Just stay away from the places you see advertised on TV.
Yes you need to file and those assessments are not dischargeable. Check with counsel in your jurisdiction before you file
Assessments resulting from substitute for returns are not dischargeable in a Chapter 7 bankruptcy.
