First, I don't know why being disabled makes you exempt from paying income taxes. Second, if you are going to file for bankruptcy you should hire a competent bankruptcy lawyer. Third, if you have to file back tax returns you should hire a competent tax return preparer. If Jackson & Hewitt counts as a competent tax return preparer, great (I do not know).
I agree with Mr. Givner. You are required to have filed the last 4 years of income taxes (if you were not required to file a return you can substitute an affidavit.) You can use whoever you desire to consult on filing income taxes as long as you believe they are competent. P.S. I suggest you do this quickly because after the first of year tax preparer get busy.
As previously advised, you should seek competent counsel and get a consultation. You should get the tax returns prepared promptly. If no tax is due, it should have no impact on your bankruptcy. If there is a tax due, after a period of 2-3 years, those taxes are dischargeable in bankruptcy. So, that should become a consideration if taxes are due. Make sure you file your 2013 tax returns timely. If you cannot afford to hire assistance for your tax returns, there are many agencies that provide competent tax representation for those who cannot afford. The IRS website is one place to search for such agencies.
Marty Davidoff, email@example.com, 732-274-1600. This answer is provided for general information only. You should seek advice from an attorney or tax professional.
Actually the IRS's policy on un-filed tax returns is for 6 prior years [there can be exceptions] as Internal Revenue Service Policy Statement P-5-133 says:
Policy Statement 5-133
Normally, application of the above criteria will result in enforcement of delinquency procedures for not more than six (6) years. Enforcement beyond such period will not be undertaken without prior managerial approval. Also, if delinquency procedures are not to be enforced for the full six year period of delinquency, prior managerial approval must be secured.