Your Chapter 7 trustee may pay your priority debts--in full or in par--through the proceeds of the sale of your unprotected, not exempt assets.
If you're filing a "straight bankruptcy" case, how do you keep your income tax refund?
Give gladly to your Chapter 7 trustee assets that you don't need, if most of the proceeds of sale of those assets are going to pay your taxes.
Two fun topics: taxes and bankruptcy! Seriously, they can be a very good combination.
Give the bankruptcy trustee the headache of dealing with your final business assets
Closing down a failing business can be a lot smoother with a Chapter 7 case.
If your business has failed or is about to, it does NOT likely need a bankruptcy. But YOU personally might.