Always order an account record or tax transcript from the IRS for a client filing a bankruptcy. You may want to obtain transcripts for the last 15 years to make sure all needed returns have been filed. The client may not be sure of the amount of liability or the years owed. This information will help you to determine what taxes are owed and whether they are dischargeable. Without accurate information on the assessment dates and tax return filing dates, you may file a bankruptcy before a tax becomes dischargeable and saddle the debtor with tax debt that could have been discharged. Also, a tax transcript or account record will enable you to verify that your client has filed all required tax returns.