I believe the question asks if you have ever failed to file a "required" federal, state or local tax return. Please talk with a licensed CPA or EA to ensure that you have filed all required taxes. As long as you have done that, you check yes to that box, even if you did not file in specific years, as long as you were not legally required to file in those years!
Answered on Mar 28th, 2011 at 10:35 PM