Chapter 13 Bankruptcy allows a debtor to pay personal income tax debt through a court-approved payment plan. Many people get behind on the payment of their tax debt. The taxing authorities can sometimes use aggressive means to collect tax debt. Under the United States Bankruptcy Code, a Chapter 13 debtor is allowed to pay outstanding tax debt through their Chapter 13 plan. Tax debt will either be classified as "priority" or "non-priority" tax debt. "Priority" tax debt must be paid 100% through the payment plan. "Non-priority" tax debt, however, can sometimes be discharged, at least in part, depending on the debtor's particular circumstances.
If you have outstanding tax debt, you may want to consider Chapter 13 bankruptcy as a possible way to pay the debt over time, while being protected from collection actions.