If you are doing business in the US and will seek advertisements and readers in the US, then you should register your business in the US state where your business is based. Also check your county and city business tax requirements. The annual fees for all three of these are minimal depending on the state, county and city you register in. Get an attorney to advise you on proper business formation - coporation, LLC, etc.
There is not enough information in this question. For example, when was the closing date for the sale/transfer of the business? Has the closing already occurred? Was training to the wife part of the closing or a condition precedent to the closing?
In any case, the statute of limitations for suing on a breach of contract can be between three to five years depending on which state you live in, and which state's law controls the contract.
In many states including Florida, a court may have the power to reduce the time, scope and/or geographic reach of an illegal or unenforceable non-compete in order to make it an enforceable one. You should consult an attorney in your state who can help you craft some language that could save your non-compete agreement from total failure in the event of a future dispute.
1) You said your delinquent taxes are less than 10 years old. If the tax debt was for tax years that were more than 3 years ago AND if you were assessed for those tax years more than three years ago, then you may be able to discharge those tax debts in bankruptcy right away. There are a few other conditions that will have to be met as well.
2) If the assessment letter from the IRS was less than 3 years ago, then you may have to wait long enough to make those assessments at least 3 years...
You absolutely MUST show up in court for the Meeting of the Creditors (also known as the 341 hearing) that the Trustee will hold at a specific date. The trustee wants to make sure you are who you say your, wants to check your face against your ID, and wants to ask you a few simple questions to see if s/he gets good vibe or bad vibe from you.
You have to go whether or not you hire an attorney. Failure to do so will result in a dismissal of your bankruptcy.
Your attorney's job is not to...
Since you already have an attorney, we would defer to his best judgment. However, your question looks more like a personal finance question than a legal question. It is your choice. Each decision has its risk. Downsizing has its obvious advantages, especially if children grew up and moved out. How long will your husband have the new job? Can you afford that house forever?
As far as selling your existing house and buying a new smaller house go, you would have to get the bankruptcy court'...