Declaratory Judgments in Chpt 7

What is the name of your state?What is the name of your state?What is the name of your state? NY

Declaratory Judgments in Chpt 7
I am handling the finances for a friend of mine (age-mid 50s) who will be filing Chpt 7 in 240 days + 30 so that he can include taxes from IRS (90K) & MD (22K), which were from an IRA early withdrawal in 2000. We just moved to NY 10 months ago & he was just rejected for an Offer in Compromise - that's the time tolling. There are also $65K in credit card debt - all this because of divorce, loss of job for 2 yrs and then heart attack & coronary bypass. He has lost everything - only assests are 10 yr old car w/145K miles, $650 worth of furniture, $15K in his IRA, which he just took out to be able to pay attys fees, and his clothes. His income is 85K which is still not enough to pay all living expenses (very, very expensive to live on Long Island), pay the negotiated fees on his credit cards and medical bills - He is drowning in debt. He has no credit cards to use & only has AM EX which will be cancelled by them after he files.

I have interviewed several attys (all have said he qualifies for Chpt 7) & one has recommended that he file an adversary proceeding - "Declaratory Judgment" so that there will be a Court Order saying the IRS & MD taxes are discharged, that way they can't come after the discharge & say he still has to pay anything. My questions are:
1) Aren't "Declaratory Judgments for businesses and not for consumers?
2) If for consumers also, what exactly is "Declaratory Judgment" in the context of his situation & when should he file for it?
3) Why haven't the other attys brought that up (tax & bankruptcy) - is it because it really doesn't mean anything in his case & this atty is trying to just make more money?
4) Does this proceeding mean that this is the only way taxes can be dischargable?
5) Where else can I look to find these answers - I have asked so many questions of these attys already that they have said either hire me or someone else.
I need these answers to determine if he should hire this atty or forget about him.

[AttorneyOney]

A complaint for declaratory judgment in an adversary proceeding is the way a debtor generally gets a determination that a particular debt is dischargeable. The alternative is to wait for the creditor to bring an action to enforce the debt and defend on the basis of a bankruptcy discharge. Debtors (or their attorneys) sometimes feel that they have a tactical advantage in the bankruptcy court. An adversary proceeding is just like a regular lawsuit, except that it happens as sort of a sidecar running beside the main bankruptcy case.

The basic prerequisite is that there actually be a bankruptcy case, which it doesn't sound like is the case yet. Be sure you hire a bankruptcy attorney with experience in federal tax matters, because the discharge rules are extremely complex.

BTW, any one at all can seek a declaratory judgment. The basic requirement is that there be an actual controversy and therefore a need for a judicial declaration of the rights of the parties.

Thank you so much for your very informative response!! All of my questions were answered! I am now satisfied that this atty is telling me the truth about his abilities and I will recommend to my friend to hire this one.

Thank you again!!!