Income averaging may be a possibility for someone who has not filed. I think it is best to call the irs directly--ask for their impartial tax law knowledge, and make an informed decision from there. Many attorneys do get rich representing people who can take care of their obligations on their own, if only they have the good sense to use the negotiation systems in place. One things is for sure: The irs does not forgive nor forget a debt to them, and eventually it will catch up to the person. So head in the sand strategy just won't work. I suggest your friend become informed about the options, and work from there. Meanwhile, it's not inconsequential to note that you and I and all income tac paying citizens are subsidizing this person's benefit of citizenship.

 Technically you don't have to file taxes to every year if you filed last year, you can wait until next year, which could give you time to catch up