Honestly, it’s that simple. In bankruptcy, we have to provide a copy of your most recently filed taxes to the bankruptcy trustee (state and federal). About 1 in 5 cases, the Utah State Tax Commission will show up at your 341 Meeting of Creditors and say that they do not have a copy of your 2009 (or 08, 07, etc). taxes. No threats of criminal prosecution, they just want a copy.
Filed: If you filed them back in 2009, then we just send them a copy via fax or email. This resolves it 99% of the time.
Never filed: If you can’t find a copy (or maybe never actually filed them!), then they will ask you to prepare those taxes based on your federal tax return for the same year, sign it in wet ink (a real signature, not an electronic one), and mail it right to their bankruptcy specialist. This is much, much easier than you think. You can even get a free copy of your federal tax transcript online from the IRS at http://www.irs.gov/Individuals/Get-Transcript.
If you never filed those taxes and owe them money, you will have to get on a repayment plan. If you have a refund coming to you, you probably won’t get it since the newly filed return is outside of their refund time window. Either way, you’ll have the tax issue resolved and the monkey off of your back.