I can't tell you the sleep I lost and the fear they instilled on me as time went on, the people I talked to at the IRS were nice as hell on the phone, "Oh I understand sir" but then I'd get letters with payment schedules for the bill, telling me what the "could do" and how time was running out. These aren't nice people and they don't care about you or I. I knew I was right, I didn't want to spend money on an attorney but after my consultation it lifted the fear and I wished I had done it sooner. Get your prior returns and paper work together, as you say you'll need it one way or the other, then take it to an attorney and have a consultation. At least have a consultation, see where you stand and get an idea what he'll charge, I think you'll feel better after you do, mine charged $600. Sucks to have to spend a dime on one for this BS, but they know things and have connections at the IRS that we don't. Plus, you won't be harassed by them anymore, it puts a stop to the BS, they have to contact you through and deal with your attorney.