I am working with a customer who filed for Chapter 7 Bankruptcy in Dec. 2008. He has a balance due on his 2008 return of approximately $2200, and would like to enter into an Installment Agreement on Form 9465 to pay this balance over the next 3 years.I have noticed on the instructions to Form 9465 that if you are in Bankruptcy, they require/request that you contact the IRS to get the Phone # of your local IRS Insolvency Function. My question is, What would be the purpose for this? I just want to know what to expect before I proceed ahead. Thank you so much for your time and help with this.