Filing for Chapter Seven liquidation puts into effect something called an 'automatic stay,' which immediately stops creditors from trying to collect what you owe them. However, there are certain categories of debt that aren't exempt from payment. Most federal, state, and local tax debts that became due within the three years prior to filing may not be discharged. Also, most tax debts you owe are at the head of the line to be paid with assets from your bankrupt estate. The taxing authority also will probably be able to enforce any tax lien that's been placed on your property. If you borrowed money or used a credit card to pay your taxes, that part of your credit card debt is nondischargeable. Property taxes aren't dischargeable unless they became due more than a year before you file. Some business-related taxes, including payroll, excise, and customs duties, aren't dischargeable. If you're considering filing for Chapter Seven so you can discharge tax debts, consult a bankruptcy or tax attorney.