A: The question comes down to who owns the property and who merely has certain rights to use it. Most of the time, though not always, one party is the owner and the other two have easements allowing them to use the owner's road or driveway. I suggest you find out from a title company or a trip to the Clerk and Recorders Office. You can get a copy of any easements and read them. An easement gives them the right to use and maintain the drive, but it may not give them the power to prevent your use. Good luck!
A: Your penalties may be dischargeable in a Chapter 13 bankruptcy depending on how old they are, whether you filed the returns on time and whether a tax lien was recorded. Other factors need to be considered (e.g. your income, assets, other debt, etc.) Check with an experienced bankruptcy lawyer as more facts are needed.