What happens when you don't file income tax for a particular year?

When you are due a refund nothing. If you have a Federal income tax liability you will probably be receiving a bill or notice form the IRS telling you the amount of back taxes plus the penalties for failing to file the tax return and the penalties for failing to pay the amount of income tax when they were due plus the interest charges that are being added to all of the unpaid balances as long as they are not paid.

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