If I file bankruptcy on the IRS, but my spouse does not, will the filing stop the IRS to both of us?

When a bankruptcy is filed on the IRS, Section 362 of the Bankruptcy Code imposes what is called an “automatic stay” on collection activity by creditors, including the IRS.  The automatic stay requires the IRS to release any levys and to cease any further collection action.
But what if a husband and wife owe back taxes on joint [...]

“But I thought bankruptcy couldn’t eliminate IRS taxes…”

I hear this often when I suggest bankruptcy as a source of resolution.  I heard it again today during a telephone conversation with a new client.  Here is what I explained to the client:
Under the bankruptcy code, the answer is ”Yes” to bankruptcy as a means of IRS resolution if you owe income taxes, you filed your returns, and the [...]