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In general, bankruptcy cannot extinguish state debts, such as delinquent taxes or fees. Thus, by filing bankruptcy it would not extinguish his back taxes or his restitution I am sorry to say, so he would still have to end up paying those. The bankruptcy could extinguish his other unsecured debts to free up more money for him to pay off the taxes and restitution though and it depends on his other debt situation whether or not that would work for him.
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