Hello I am a licensed attorney here to help you with your question, please review my response and do not hesitate to ask for clarification
Under the bankruptcy law, if the IRS Tax debt is on his personal name, a bankruptcy would not discharge the tax debt in most circumstances,
however, he can discharge the debt if he waits a few years,
under the law,
There are several prerequisites that must be met before any tax can be discharged in bankruptcy. The minimum requirements for discharging federal or state income taxes are (all of the following must be met): (1) it has been more than 3 years since the returns were last DUE (including extensions) to be filed, (2) the returns were timely filed or it has been at least 2 years since the returns were filed, (3) there was no fraud involved or attempts to evade the tax, AND, (4) the taxes were not assessed within the last 240 days.
If the above apply a chapter 7 would discharge the debt,
also another option ow is negotiate a settlement with the IRS, if he currently has limited income it is possible the IRS would settle with him for 10-20% of the total amount.
I think he needs to go the 10-20% route. That would be best.
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