Inmates file taxes from 10 years ago?

While by not filing, the statute of limitations remains open and never ends, generally the IRS will allow smone to file for the prior 7 years under these circumstances. However, if your coming clean, its probably best to communicate with them, say whats up, and suggest you have understood they may accept 7 years, etc. Being an inmate makes no difference, other than it may surface at some point that he isn't filing (and many inmates have taxable income, interest, investments, etc, etc), and that is a criminal act that may stop his release and even get new charges. If he doesn't have income, and didn't file, he probably has a refund coming...or because those aren't available for more than a few years...lost them...from credits, incentives, (he just lost the ability to claim this years stimulus rebate, etc).