I dont know anything about state taxes. If you can hit the 3 yr mark from last assessed. Then they can be DC'ed. Its the only reason I filed BK. After 14 yrs they finally came after me for garnishment. Had a lien for yrs. Once the BK7 no assest DC was done. The lien/back taxes was so old I got released and they fell off my reports even before the new CRA reporting guidelines. I believe the IRS will file a lien first before they do the garnishment and other collection procedures if I remeber correctly.
My posts are JMHO. My siggy is not to brag at all. Just sharing my experiences after learning here from rebuild to recovery after BK DC @ 540's. And to show fellow members what can be accomplished when you do it right and play the FICO Credit Game.