When you file a bankruptcy case, an injunction (a type of court order) called the automatic stay goes into effect to stop creditors, including the IRS, from starting or continuing collection activity, like sending you letters, garnishing your wages or your bank account, or filing liens against your property.
The stay continues during the bankruptcy case. It can be lifted only by the bankruptcy court after a request by the creditor (and only for a good reason).Once the bankruptcy case is over, the IRS will be free to resume collection activity unless the tax debt has been wiped out (discharged) or paid in full.
Keep in mind that the automatic stay will go into effect the first time that you file for bankruptcy. However, that's not always the case for subsequent filings. You could lose the stay if you've had repeated bankruptcy filings. Contact Don to discuss your case and determine the best approach.
