Find the best financial services for you at: SMARTFINANCESOLUTIONS.NET - What are the requirements for including a past IRS tax liability in a bankruptcy? - It is for a debt that is for 3 years owed over 5 years ago with my former spouse. She is trying to do a bankruptcy on it which I understand if she is successful will make me 100% liable -- even though according to the divorce agreement she is still 50% responsible for. We did not file 3 years of tax returns after the three that we owe. We then got divorced and we are both remarried. Do all tax returns from the ones we owed on through current year have to be filed on time in order for this debt to be included in a bankruptcy? -