<prompt> Human: I dont know very much about a 401k, but I want to help my boyfriend make the right choices when handling his situation with the IRS.In 2010 my boyfriend cashed out his 401k, I cant remember the exact amount but it was around 50,000... what he actually got from it. He went to file his taxes during tax time in 2011 but came back saying that he owes the IRS 30,000 and that he decided to not file.Now, four years later he just received a letter from our state, Oregon, Department of Revenue demanding that he files his return for 2010. He has 30 days to file or else he is looking at a 7,000 penalty. He says he wants to first contact a tax lawyer before filing, but I just feel like he is trying to procrastinate the inevitable. I told him that he should file first then contact an attorney. I dont really have a direct question, more just looking for advice to pass along to my boyfriend. I feel like the obvious thing is to tell him to just deal with it instead of putting it off anymore, but I am curious if there is any other advice for him.  <response>: Your boyfriend is willfully breaking the law. Its called tax evasion. He essentially stole 30k from the government. He needs a lawyer. This wont just magically go away; it can only get worse. 