<prompt> Human: So Im back home and helping organize mail because there are huge stacks that have accumulated over months because my mom has been sick and also because she procrastinates things... which leads me to the next part. I was going through letters and saw some huge penalty she had to pay for not filing taxes. I assumed it was just this year because she was sick, but later found something else so I asked her if she filed them last year, to which she said no. I asked her when the last time she had done them, and she informed me that she hasnt done them since 2010 she thinks. I have no idea what to do. What are the steps that she I need to take to resolve this issue? How fucked is she? God forbid anything were to happen, but if she were to pass before all of this were resolved, what would happen? Would the IRS go after me? Thank you so much in advance.  <response>: Talk to the IRS. Find out what you can do. There are plenty of options.The IRS offers penalty relief due to a reasonable cause and offer in compromise. Its best you ask directly. They arent the enemy, and more often than not, they can offer a proper solution. 