Legal Question in Bankruptcy in Connecticut

It is a timing issue. You certainly have the right to notify the IRS to negotiate a payment plan before filing; but it becomes an issue of how old are the taxes that you are seeking to pay. If more than 2 years old, and if the taxes were filed on time and have been assessed, then you may have dischargeable taxes, which can be discharged (eliminated) in a bankruptcy; not an issue with payroll taxes. If you file a bankruptcy the IRS is stayed (enjoined) from collection efforts while you are in a bankruptcy proceeding. You can start your negotiation while in the bankruptcy, but you will not be able to finalize the repayment until after the bankruptcy is completed with a discharge.