If you expect to owe 2012 income taxes, and you file bankruptcy after December 31, that tax can be “included” in your case.
You can usually change from an ongoing straight Chapter 7 case into a Chapter 13 payment plan. But getting out of bankruptcy altogether is generally not allowed.
Finding the best way out of this seeming Catch-22 depends on a full understanding of your unique situation and your goals.
In bankruptcy you hear a lot about “the trustee.” What does this person do, in a “straight” Chapter 7 case, and in an “adjustment of debts” Chapter 13 one?