If you have not filed a return, accurately reported your income or paid taxes it may be because you didn’t realize your reporting or payment obligations, you feared you lacked enough money to pay your taxes, or feared filing could create attention to a previous year’s lack of filing. You may have willfully failed to file or underreport income to try to save money. In these situations the IRS would prefer to work things out, but if you acted willfully and intentionally to evade the law, you may face criminal penalties, monetary fines and penalties.