Is refusing to file taxes a criminal offense?

This is an area that the IRS pursues very vigorously, so there are more people than one might think who do this.  Here I’m talking about people who take the position that taxes are illegal and do not need to be filed. These people and groups generally fall into two categories: the promoters and the victims.  The promoters are willful violators of the law and I cannot help them.  However, I can generally help those in the second group.  Before I can help you, however, you must be willing to again begin filing and paying your taxes.  This means that your first step is filing returns for those years in which you did not file.  Then, assuming you cannot pay the taxes in full, we will work on an Offer In Compromise or Installment Agreement to show your intentions are honorable.  Once those two steps are taken, we will address any criminal charges that may be filed against you.  We will work to reduce them as much as possible, depending on your particular set of circumstances.  Many times the IRS will not file criminal charges if the taxpayer is working to become compliant.  Remember that you cannot improve your situation unless you take action.