i can concur with the 18th mo est. they seem to be more lax when they think they owe you money, but when they think you owe them...it's quicker.

and, when you get that bill, it is a big motivator to get off you butt and file - and the tone of the letter makes it plain the will proceed with or without you.

for those of you with cap gains/stock sales...note that they don't have matching cost info, so it seems the gross proceeds of all sales are simply added in to your base income to get to your agi. so, getting to a large 5 figure tax bill, with the addition of a 5 figure penalty, took no time at all. but they are nice enough to point out, that you should file to get the appropriate deductions and adjustments due you.

funny thing is, this can be the case even if you are due a refund, its just the way the calc is done, without deductions and the cost basis of the stock sales, that raises the stakes.

again, don't ask how i know...