you really need to talk to a tax attorney familiar with US tax laws. Chapter 7 isn't available because
the tax return you want to discharge must have a due date of at least 3 years before the bankruptcy. An OIC is really up to the IRS. you may qualify for tax forgiveness but you really need a pro to handle your case. they may be able to negotiate a better deal. The IRS will not go for a 15 year payment plan.
