<prompt> Human: Backstory: Parents split when I was young, my dad somehow screwed my mom over by saying hed taken taxes off the alimoney, but apparently that wasnt and she was told she owed huge amounts of back taxes. She couldnt afford it, so just stopped filing taxes. She just recently lost her 2nd full time job still has the 1st full time. I want to help my mom and make her remaining years as easy as possible, however I live in Canada, my wife is a student at the moment, and we have 2 children 1 with Autism. We barely scrape by each month and cannot financially support her.What Im looking for with this post...What social programs would she be available for? I want her to file her taxes, but shes worried about getting in huge amounts of trouble because she hasnt filed, what will happen if she files? I realize most social programs Social services, medicare, etc require taxes to be filed before she can apply for anything, so Im at a loss as how to proceed.Neither her nor myself can afford a lawyer to discuss everythingAssistant: Ugh. What a mess. The IRS is surprisingly understanding if you try to work with them and create an installment plan, but the final amount owed for back taxes plus all penalties and interest would have to be paid within 72 months. That would determine the amount of the monthly installment plan and she may not be able to meet that monthly installment amount if she owes taxes for 20 years. If she misses a payment, she defaults and then owes the entire amount which could potentially translate into property seizure. She needs to move to Canada and live with you andor talk to a tax specialist immediately for a free consultation. Thats a start. I feel for her. If I win the lottery, Ill pay her back taxes. Good luck.Human: My wife and I are looking at what it takes for her to move here...its a huge and extremely long process and she wont qualify for most social programs here.This may sound extremely niave, but I was told at one point that after 10 years the IRS would forgive owed taxes. Is there any truth to that?  <response>: This may sound extremely niave, but I was told at one point that after 10 years the IRS would forgive owed taxes. Is there any truth to that?no.that is, theres a statute of limitations. if you file, the IRS has three years to ding you for errors or underpayment; if they dont, the error skates. if they do, they have ten years to begin collection. if they dont do that, they lose the right to do so.however, theres no statute of limitations on failure to file, however, the timers dont start running until the returns are actually filed, so any return shes missed could subject her to liability.theres another wrinkle: if she was due any refunds in any of the missed years, she must file the return within three years of its due date april 15 the following year, typically, or she loses the right to receive the money and it is forefit. this means, for example, that if she were to file today, she could potentially get refunds for tax years 2013, 2014, and 2015; but the three year time limit for tax year 2012 ran out on 15 april 2015, so refunds due for years 2012 or earlier are lost.also, shes fallen into a common problem. people get afraid that because they didnt file last year, they cant or shouldnt file this year. this is incorrect.my recommendation is that you figure out how to file returns for 2013-2015 asap, and get her hooked up with an enrolled agent who can walk her through getting her life straight for previous years. at least prepare the returns and see how much she owes or does not; this is critical information to have. if she doesnt owe and is due refunds, file them. that cures her obligations for those years.also, a note about moving to canada: moving will not relieve her tax obligation, and there is an extradition treaty between the two countries. in the unlikely event enforcement were to proceed to criminal sanction shes small potatoes, why bother?, she could be extradited back from canada to face trial, and its unlikely shed be granted bond as a flight risk. 