If you haven’t filed taxes for the last few years you can still file for bankruptcy. There’s no specific requirement that you’ve paid your taxes. You do have to file your tax returns, there’s a difference there, if your tax returns aren’t filed, your bankruptcy can be dismissed. However, when you hire a bankruptcy attorney one of the things that he’s going to do is help you facilitate the filing of at least your last tax return, if not the last three years. Now the key here is if you haven’t paid taxes in the last few years you can file, but the taxes that are due are not dischargable if they’re from the last three years.If you haven’t filed your tax returns in those last three years, you’re going to have to go back and complete those before you can go through the bankruptcy process.