Of the two certainties in our world, death and taxes, the average taxpayer may prefer death to filing for protection under the Bankruptcy Code or to the specter of scrutiny by the Internal Revenue Service. The Bankruptcy Abuse Prevention & Consumer Protection Act ( BAPCPA ), enacted in 2005, overhauled the Bankruptcy Code with the goal of reducing serial filers’ abuse of the bankruptcy system and to increase fairness to both debtors and creditors. Part I of this book seeks to address the changes set forth in the BAPCPA and how these changes have affected indigent filers. Additionally, it will briefly examine whether the stated goals of the BAPCPA have been met and the consequences of the BAPCPA on bankruptcy filers in general. In Part II, this book sheds new light on IRS collection activities and makes a frank assessment of collection alternatives. Drawing on the differences between pre-BAPCPA and post-BAPCPA law and policy, the book assesses whether bankruptcy will likely become the only safe haven for many low-income taxpayers. The book further analyzes current proposals from the Biden-Harris Administration for increased income tax rates and global corporate taxation, increased estate taxes, increased corporate taxes, and changes to the capital gains rates, and the effects of these proposals on income inequality, taxation across all levels of household income, and the aggressiveness of collections.