Haven't filed in 3 years

If you do not file tax returns with the Interntal Revenue Service (IRS) or California's Franchise Tax Board (FTB), then either agency may prepare the return for you.  This is known as A Substitute For Return (ASFR), Filing Enforcement, or Notice of Proposed Assessment (NPA).   The IRS or FTB will use information they receive from third parties such as a W-2 received from your employee or 1098-int from your mortgage provider to prepare the return.  Typically, the returns prepared by the IRS and FTB result in a higher liability than if the taxpayer had prepared and filed the return.   I recommend that a taxpayer in your situation have a representative, ie. tax attorney, reach out to the IRS and FTB to determine the status of your tax accounts.  Information received from the IRS and FTB can then be used to prepare the missing returns.  If there is a tax liability, then after submitting the returns you can evaluate an offer in compromise, installment agreement, or other tax resolution strategy. Please let me know if you have any other questions. Adam Brewer Tax Attorney, AB Tax Law APC