I am not sure why I found it so amusing, but while browsing around the IRS website looking for information on business tax procedure I stumbled upon a frequently asked questions page that discussed if you have not filed your taxes in some time. The last question answered is as follows:

Will I Go To Jail?

Our long-standing practice has been not to recommend criminal prosecution of individuals for failure to file tax returns- provided they voluntarily file, or make arrangements to file, before being notified they are under criminal investigation. The taxpayer must make an honest effort to file a correct return and have income from legal sources. A letter from your IRS Service Center concerning your taxes is not a notice that you are under criminal investigation.

Our effort to get people back into the system is part of a long-term plan to improve tax compliance. We want to get people back into the system, not prosecute ordinary people who made a mistake. However, we will continue to investigate flagrant cases involving criminal violations of tax laws.