Our recent 'offer in compromise' to BOE (in CA) has been denied. Can we appeal? Would (personal) bankruptcy resolve lien?

Asked in Los Angeles, CA - 11 months

We recently submitted an 'offer in compromise' to California Board of Equalization for the corporation that failed several years ago, and is now our personal responsibility to pay back, but we have only $300/mo. income (basic living is supported by my grown up child but not sure for how much longer he'll be able to support us) and living on food stamp and healthy way LA as our health condition is not so great either. So we were really hoping that our OIC would be accepted but since it's denied and they're asking us to pay in full, we really can't and want to know if we can appeal. If not, then we heard it'll go to collection, but we have no assets (just 2 old cars that we're using. We'll be fililng for a personal bankruptcy soon..would that resolve this collectio/debt/lien? Please advise..