The first rule of dealing with the IRS is that all tax returns for the past six years must be filed. The second rule is that you must be current and stay current with all filings and payments after you begin negotiating with the IRS. In the case of an Offer in Compromise, not only must you remain curent in filing and paying while your Offer is being negotiated, but you must also remain current for at least five years after the Offer is accepted. Thus, if you file an Offer and the revenue officer sees that you have not filed you 2014 taxes or that you have filed but not paid those taxes, your Offer will be returned. Therefore, when the 2014 filing season arrives you should prepare your tax return and, if there is an amount owing, find a way to get the money together prior to April 15th. There are two legal ways around this: one is to file for an extension until October 15th, but interest will accrue on any amount owed from April 15th forward. The other way is to request an Installment Agreement when you file your current return.