As soon as anyone files a bankruptcy petition with one of the bankruptcy courts, they receive the protection of the automatic stay. This prevents basically any debt collection activities. Any tax debts that are eligible will be discharged, while other tax debts will not. Regardless of whether or not a certain tax debt will be discharged, the taxing authorities can’t engage in their usual collection efforts. This means they cannot garnish your wages, place a tax levy on your assets, mail you notices about your debts, or force you to pay your back taxes.