Filing Taxes: Top Ten FAQ
My state had an amnesty period for nonfilers. Can I ever hope the IRS will have one?
5. My state had an amnesty period for nonfilers. Can I ever hope the IRS will have one?
Maybe -- the idea is frequently kicked around in Congress. However, the IRS has always opposed tax amnesty legislation, which lets nonfilers come forward without being criminally prosecuted or civilly fined. The IRS's reasoning is that after the amnesty period expires, significant numbers of people won't file, expecting another amnesty. Based on the success of various states trying, the IRS may be wrong.