Ok, well you are not going to be eligible to discharge this tax debt but you could repay it through a Chapter 13 & avoid further interest & penalties. Or you can let your Chapter 13 go and pay the IRS directly on the balance owed in monthly payments, but you will get hit with the interest & penalties. The devil is really in the details, but you know the IRS won't forget you. Hope this perspective helps!
If you have a pending chapter 13 and this bankruptcy does not include your payments for IRS debt, you should speak to your lawyer, to check the possibility to amend the plan to add the IRS claim for year 2011. IRS debt for year 2011 is non-dischargeable in chapter 7. Its to your advantage to try your best to pay said claim through pending chapter 13.
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