To amend a return add 240 ADDITIONAL days to the waiting period necessary to include tax liability in a bankruptcy so it would not make sense to amend a return for that reason. However, if your client had an IRS return audited and additional tax was assessed, you will probably want to amend the State [...]

That is true but you can request the lien be removed post bankruptcy; usually negotiating a compromised payoff amount.

Filing a bankruptcy (“BK”) prevents the IRS from collecting against your client for the period the BK is pending plus 30 days. You should only enter them into an installment agreement prior to a BK if there is substantial time for the IRS to collect (i.e. years) before the BK can be filed.

Yes