Should I include back payroll taxes due form A business that I co-owned that is now closed in a personal chapter 7 filing?

If you owe or may owe money to the IRS (or any other tax authority), I highly recommend that you consult with an attorney who not only represents debtors in bankruptcy but is also proficient in tax law BEFORE you file. No disrespect intended, but I've seen far too many pro se filers hurt themselves and even inexperienced attorneys fail to properly investigate tax issues and counsel their clients.

In Atlanta, I expect that there would be a couple of attorneys who have LLM's in Tax Law and routinely represent debtors in bankruptcy. You'll probably have to ask around some. A useful resource to get started is www.NACBA.org(Nat'l Assoc. of Consumer Bankruptcy Attys.) Good luck.

I handle bankruptcy in Atlanta and am going to give a stronger answer than Donald.

List everything you even MIGHT be held liable for. (Note that taxes often are not discharged, but omitting a debt can cause other problems in a case).

Your question makes it sound like you plan to file pro se. That is a usually catastrophic mistake, especially if you were in business. Even "simple" cases tend to be problematic without counsel, and your tax and business situation make yours more than a "simple" case.

I'd be glad to discuss your case more with you.