I haven't filed taxes in 30 years, and I got away with it. You know, as a tax attorney, I encounter a lot of people who don't do things correctly. I met a stonemason from Norwalk, Connecticut, this one time, and he confided in me that he hadn't filed taxes since the Reagan administration. By the way, I met him in 2014, and congratulations, I said half-jokingly, you figured out how to beat the IRS. But actually, there wasn't a lot of celebration because he didn't feel like much of a winner. He's been hiding and dodging, and he told me that over the years, the shame has been unbearable. He thinks the last time he filed was 1985, and he's been miserable ever since then. He's put himself in a trap psychologically, and it's just been too hard to remove himself from it. Now, how can this happen? How can someone not file taxes in 30 years? To me, the answer is easy: you'll do it tomorrow. And after you've had about ten thousand five hundred seventy-eight tomorrows, you're up to 30 years, and you can say that your 1985 tax return is still unfiled, and everyone since then. Procrastination is incredibly easy to achieve, but it's sort of difficult to live with when you can't procrastinate anymore. Now, something that pulls people out of their procrastination is when the IRS files a return for them. This is called a substitute filed return, or SFR. The IRS will cobble together all 1099s, W-2s, and three-party attach reports to prepare your return for you. Taxes will typically be higher than if you file a return yourself, and if you don't explicitly disagree with what the IRS says you owe, the IRS will attempt to collect that amount from you. Now, when...