What about tax amnesties?

In an effort to encourage those who have not filed tax returns, or have underreported income, a number of jurisdictions occasionally grant amnesty, agreeing not to criminally prosecute individuals who file late, provided they own up and get back into the system.

One warning: if you have not paid your taxes even once, you should consult with a tax attorney. Even if the federal government may be offering an amnesty on federal income tax owed, your state may not be. A qualified attorney will help you avoid any rude surprises that may befall you in your efforts to get back into the tax system.