The IRS rarely arrests people for unfiled returns unless you willfully evaded taxes or committed fraud, which requires proof of intentional criminal behavior. Most cases remain civil matters with financial penalties rather than criminal charges. When you file federal returns, your state tax agency receives notification and will expect state filings for the same years.
To qualify for any payment plan, you need six years of filed returns on record. Filing your three most recent years first satisfies immediate compliance and stops most collection actions. Send all returns via certified mail and keep your green receipt cards as proof of delivery. Our firm prepares accurate returns that minimize your liability and handles both federal and state filing requirements at the same time.