You have not filed in three years. Or five. Or ten. The anxiety grows every year. It is fixable, but the longer you wait, the fewer options you have.
What the IRS can do
When you do not file, the IRS can prepare a return for you under IRC 6020(b) and assess tax based on the information it has. Those returns rarely include the deductions and credits you would claim.
Penalties
Failure-to-file additions under IRC 6651 run up to 25 percent, and up to 75 percent when the failure is fraudulent.
Criminal risk
Willful failure to file is a misdemeanor under IRC 7203. See the section 7203 guide. If there is any willfulness in the history, talk to a lawyer about whether the Voluntary Disclosure Practice fits before you file anything.
General information only, not legal advice. Reading this page does not create an attorney-client relationship. Laws and IRS procedures change; the sources cited were reviewed on the date shown above.