The IRS is part of Bankruptcy as they are subject to the Bankruptcy Code. All collection by the IRS stops.
Some taxes can be discharged in a Bankruptcy! You simply do not owe nor do you have to pay taxes that are more than three (3) years old if they were filed on time. The taxes you have to pay are called "priority" and are those from the last 3 years or taxes assessed in the last 240 days. And those taxes are paid NET -- with no interest or penalty.
Outside of Bankruptcy interest and penalty continue to accrue. In all cases under the Bankruptcy Code the IRS use of intimidating tactics are stopped. In fact, due to the Automatic Stay provisions all contact between the
IRS and revenue officers terminates upon the filing of a case under the Bankruptcy Code.
Experience, now, more than ever matters.