There are millions of Americans who have not filed their back taxes.

The good news is, maybe you don't owe IRS; maybe, they owe you!

How can you tell? A good indication that IRS owes you a refund is: They have sent you a notice stating that they are preparing a substitute return for you, and you have not hear from them again!

Now, lets look at the bad news.

If you owe IRS, they will not go away. They have 10 years to collect and penalties and interest keeps adding up.

If IRS has been sending you letters and you have ignored them, then be assured, the certified mail stage is coming your way. This is when, IRS sends you communications through certified mail. Now, even if you refuse to go and get the mail from your local post office; this DOES NOT mean IRS won't levy your bank account or garnish your wages, it only means you won't know about it before it happens!

The really bad new is: The days of taking 25 to 35 percent of your disposable income out of your payroll check are gone. New tax laws gives IRS the legal right to take much more then 50 percent of your disposable income based upon your previous filing status and the number of dependents you have.

If IRS should levy your checking account, don't bother looking for your savings account, because, more then likely they got that too!

In my years of experience with IRS, I have found that the one thing IRS appears to dislike most is: being ignored.

Taxpayers must remember: The letters from IRS are computer generated, however, the computer is programmed to follow the Tax Laws, Codes and Collection Process. It is only a matter of time, if you continue to ignore the notices, that a real IRS human could be standing at your front door, or worst, your bank accounts are levied or your wages are garnished.

The IRS computer informs an IRS human when a tax return has not been filed or a payment has not been made. The computer then gives pertinent information about you to the IRS human. At this moment, you become a person of interest

Contact a Tax Professional, especially if you owe over $10,000, request an Installment Agreement, send what the agreement requires each month, and maintain your relationship with the computer. (Of course an IRS human has to input the Installment Agreement information into the computer)

Contacting a Tax Professional is advised because it is a Federal offense to lie to a Federal Agent; and to the best of my knowledge this includes IRS agents.

A Tax Professional understands the ins and outs of a Form 433 - this is like a mini-financial statement. This is the form that you would be required to complete should you not be able to pay off your tax liability within a certain period of time.