Legal Question in Bankruptcy in Minnesota

It depends.

Usually they are IF: The tax returns were filed by you on time; AND that happened over three years ago; AND the IRS assessed the tax more eight months ago; AND you haven't done anything that stops these time periods from running, like making some sort of deal with the IRS; AND you have a few other items including good luck.

If there is a tax lien filed, that complicates things to say the least.

What you need to do is get a transcript from the IRS for every tax year you owe, and then go face to face with someone like me.

This if for general information purposes only. It is not legal advice. The fact that I answered your question does not make you my client. You should see a real lawyer, get real advice, and don't trust anything you read on the internet including this.