This paper examines the problem whereby an authorized body, in a bankruptcy petition, cites a total negative balance on the single tax account, despite a zero negative balance for taxes (advance payments, fees, insurance premiums) and a negative balance for penalties, fines, and interest. The paper compares tax arrears and the negative balance on the single tax account for the purposes of initiating bankruptcy proceedings. Conclusions are drawn regarding the erroneous substitution of the debtor's tax arrears data with the total negative balance on the single tax account. The paper substantiates the optionality of the negative balance on the single tax account in bankruptcy proceedings involving an absent debtor, in relation to the evidence of the debtor's absence upon initiation of the case.