Thank you for accepting my answer, which I just read, and want to clarify.
You do not have to wait until after October 15, 2011 to file. I meant to convey the message that if you want to have any of the income tax discharged - which might not be possible because of the lien - you would have to wait until after October 15, 2011.
If the lien is not actually attached to the home, the tax can be discharged.
If the IRS has a lien, that does not mean the tax will be collected eventually. This would depend on whether there is enough income and/or assets for them to garnish.
An "Offer in Compromise" (OIC) can help if you can prove that your financial situation is unlikely to change within the next 5 years. Also, submitting an OIC "tolls" (extends) the 3-year period one has to wait to have the taxes discharged in a Bankruptcy.
are exempt from the Bankruptcy estate, so these are not affected by a Bankruptcy.