A perfected tax lien survives only as to property of the debtor which was in existence prior to the filing of the bankruptcy. Property acquired after filing cannot be attached.
Penalties are generally dischargable, unless they are based on fraud, or failure to pay employment taxes, i.e., FICA.
Figuring out whether your particular taxes are discharable requires a fair amount of work, but if you're talking about the run of the mill, "I didn't pay taxes on time, because I didn't have any money left to pay with," then those taxes and penalties will be discharged, assuming they fall outside of the three-year window.
Nothing particularly new in the Bankruptcy Code has occurred since 2005. Case law is always changing, but again, you seem to be discussing a fairly typical tax liability, so there would be no likely change.
This forum, however, is for general guidance, not for a rigorous analysis of your specific circumstances, for which I would be charging you $350 per hour. So, you can't expect me to tell you more than what the general bankruptcy law provides, which is that the taxes and penalties are dischargable.