How do you file your taxes to the IRS for 2002 and 2003?

All you need to do is get the 1040 forms and attachments you need to file your taxes, fill them out normally like you would any other year, and send the tax returns to the IRS. They will tell you if there are any penalties associated. Relax, just file them, and hope for the best. They'll be glad you filed. Good luck.