I say "AMEN" to Chris Riser. Get a tax attorney!!

I do not have an Internal Revenue Code with me, but your tax attorney will inform you of:

"Willful failure to file an income tax return" is a Criminal offense. One of the jobs the Special Agent of the Criminal Investigation Division (CID) of the Internal Revenue Service is to develop willful failure to file cases for prosecution. The job of a your criminal tax attorney is to defend you. To keep you out of jail. Your attorney will want to be able to demonstrate that: even though you failed to file the income tax return, it was not willful. There were extenuating circumstances--you were hospitalized, etc. Further,that aside from your failure to file income tax returns, you have complied with all the other internal revenue laws. Your attorney will probably interview you throughly. If you are not in compliance with all laws of the IRS, your attorney will decide what to do. (I recognize the author of the original inquiry is writing this discussion board for a friend. However, I am writing as though I was talking to your friend.)

Recommendation: Since only a attorney or a priest has "privilege" (that is, they do not have to tell), stop talking to anybody until and unless you have been directed by your criminal tax attorney. More importantly, if anyone contacts you and says they are from the IRS, you request and closely examine their identification. If their identification contains a badge (like Jack Webb on Dragnet),take their name and telephone number and advise the visitor immediately that your attorney will contact them. Then immediately call your tax attorney with the information and seek the attorney's advice as to what to do.

Fortunately, the Department of Justice only takes the best cases for trial. Because of the Department of Justice policy, many late filed returns are accepted with the explanation for late filing attached.

I hope your friend takes Chris's counsel. (If you choose to seek out a tax attorney whose practice includes defending persons who fail to file tax returns, you may have to go to a big city near you).

I should also mention that you will still be charged late filing penalties, interest, etc., on your late filed income tax return.

Good Luck,

jormiston