I owe payroll taxes from 2007 from a business that I had to bankrupt in 2009. Recently I went for a consultation with a tax resolution company who told me if I had waited 3 years from time taxes were due to file bankruptcy it would have wiped out the debt. The attorney I used for bankruptcy said payroll taxes were not except from bankruptcy and it had to be paid. My question is could I have avoided paying if I waited another year and do I have any recourse?

No. Your bankruptcy attorney is correct. You cannot discharge any taxes owing to the government whether it be the IRS or payroll taxes. The folks at the resolution company are very incorrect so don't listen to them. You need to tell them they are incorrect and could possibly get someone else in a lot of hot water with the government handing out such wrong information about past taxes.

That is correct, government taxes can not be discharged at bankruptcy. So you will always owe them. And you can expect enforcement to get harder if you wait too long

There may be some issues if this was a corp not a private owned, since the corp will go bankrupt and go out of business, and you may not have personal liability. But there isnot enough info to know how this all happened.

It is my understanding that payroll taxes can never be discharged in bankruptcy. However, under certain circumstances income taxes can be discharged given certain qualifications one of which is the three year rule. That may be where the confusion is arising from.

Sounds to me that the tax resolution company is a scam.

You need to get a CPA, tax attorney and/or enrolled agent involved in the process to get good, competent advice on your tax issues.