Yes, you can include past federal taxes in your bankruptcy case. When filing bankruptcy you are to include any and all debts that you owe as of the date of filing, including federal and state taxes owed.
The only tax eligible for discharge is federal income tax. Bankruptcy offers no relief from taxes for which the debtor/taxpayer was responsible for collecting from others such as FICA withheld from employees. Bankruptcy also will not relieve liability for excise taxes such as estate and gift tax, sales tax, or fuel taxes.
Generally federal taxes are treated as priority unsecured claims that must be paid in full over the course of your bankruptcy plan. However, certain federal taxes are completely dischargeable as general unsecured debts, depending upon certain factors. You should consult a bankruptcy attorney in your area to determine whether you can completely discharge your federal taxes or if they must be paid in full through your bankruptcy case.
But again, you can include federal taxes in your bankruptcy case filing.
I hope you found this information helpful.
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