We owe sales tax at BOE for a failed business from while back. We're personally liable for the unpaid sales tax and tried to file Offer in Compromise, but was denied (offer amount may have been too little) so we were about to file appeal with slightly bigger offer amount, however, we must have not filed appeal on time, and BOE has already sent me 'notice of levy' and they've took $100 out of our bank (that's all we had). We don't have assets (only 2 old cars that we need to keep current low paying job or to go to hospital ( i have asthma and diabetes)) and are far below federal poverty income line. We are planning to file chpt. 7 bankruptcy but wondering if that will dissolve this BOE debt and levy. We also have debt with IRS on the business tax as well. Not sure what to do.