Thank you for your question.
In general terms, a floundering business can be dissolved and its owner(s) are still free to open a new business.
If bankruptcy is part of the winding-down process for the business, don't expect BK to do more than it can. IRS Trust Fund (withholding) taxes
don't vanish that way--the corporate
officer who did the deeds of non-payment will get personal liability for those types of taxes. They are difficult to escape, even with personal BK for the corporate officer, and cannot be discharged anyway if they are too new.
One must also be very careful about transfer of business assets from a failed business to a new business. Once the decision is made to "wind down" at business, its officers get saddled with an almost-fiduciary
duty to gather all of the company's assets and liquidate them for fair market value so the creditors can be paid in full if possible, which would then leave spare money to distribute to the shareholders (they are last in line). Taking personal control of valuable assets, leaving creditors unpaid, and then using those same valuable assets to open a new business can get a person in trouble.
Good accountants carry errors and omissions insurance. A good corporate customer will investigate whether there is a claim against an accountant. Personal consultation with an experienced business and tax attorney is in order, so a definitive answer based on all facts and documents can be given.