Final answer:
The correct course of action for the taxpayer is to review and possibly update their payment plan according to their current financial situation. Communication with the tax authority for a manageable payment arrangement is essential. Ignoring payments or filing for bankruptcy should not be immediate considerations.
Step-by-step explanation:
The appropriate advice for a taxpayer who has been laid off and is seeking assistance with a payment plan for taxes that are due would be to review the taxpayer's financial situation and update the payment plan accordingly. Although the taxpayer is ultimately responsible for the full amount due, there are options to work with the tax authority to modify an existing payment plan based on the change in the taxpayer's circumstances. It is crucial to communicate with the tax authority to inform them of the unemployment situation and seek an adjustment of the payment terms to something more manageable given the new financial constraints. This action is responsible and proactive, and it can help ensure that the taxpayer remains in good standing with the tax authority while navigating a challenging financial period.
Ignoring the tax payment or filing for bankruptcy are generally not advisable first steps and should only be considered after seeking the advice of a qualified professional. The pressure on government agencies to change their bureaucracy is less intense than the private sector's threat of going out of business, but they do work with taxpayers to manage their obligations. Therefore, maintaining communication and seeking assistance or an updated payment plan is the recommended approach.