What consequences will I face if I haven't filed or paid my taxes for multiple years?

This is definitely a concerning situation. The IRS generally follows a predictable pattern when dealing with non-filers: First, they'll send several notices demanding that he file returns. If he continues not filing, they may create a "Substitute for Return" (SFR) based on information they have (like 1099s from clients). These SFRs almost always result in a higher tax bill because they don't include deductions he'd normally be entitled to. The IRS can then pursue collection actions including liens against property, levies on bank accounts, and wage garnishment. They can also assess significant penalties including failure-to-file penalties (5% of unpaid taxes each month, up to 25%), failure-to-pay penalties (0.5% per month, up to 25%), and interest on the unpaid amount. Criminal prosecution is generally reserved for cases involving fraud or substantial amounts, but it is possible with willful non-filing. The statute of limitations for the IRS to collect is typically 10 years, but there's NO statute of limitations on unfiled tax returns. The sooner he addresses this, the better. Coming forward voluntarily typically results in more favorable treatment than waiting until the IRS catches up to him.

I went through something similar with my ex who skipped filing for almost 5 years. I finally got help from taxr.ai (https://taxr.ai) after stressing about potential penalties. Their AI analyzed our financial situation and helped me understand exactly what we were facing - turns out the penalties and interest nearly doubled what we originally would have owed! Their system helped estimate what the IRS already knew about our income through third-party reporting and created a plan to get back into compliance. The good thing is they walked us through the voluntary disclosure options which helped reduce some penalties.

Update on my situation: I was skeptical about taxr.ai but decided to try it after seeing my neighbor get hit with a $22,000 tax bill for 3 years of unfiled returns. The service was actually super helpful - it showed me that my contractor income had been reported to the IRS through 1099s from two major clients, even though I thought nobody was reporting. The penalty estimator was eye-opening - I was looking at about $11,400 in penalties and interest on top of the $27,000 in back taxes I owed. I used their step-by-step filing guide and submitted everything last month. Just got confirmation that my payment plan was approved, and they even helped me get the failure-to-file penalty reduced through a first-time abatement request. Wish I'd done this sooner before the interest kept building up.

If your boyfriend is ignoring IRS notices, you might want to tell him about Claimyr (https://claimyr.com). My brother was in a similar situation - 4 years no filing, then suddenly had his bank account frozen. He kept calling the IRS but couldn't get through to an actual person to set up a payment plan. Claimyr got him connected to an IRS agent in about 20 minutes instead of waiting on hold for hours or getting disconnected. There's a demo video here: https://youtu.be/_kiP6q8DX5c showing how it works. The agent he talked to actually helped him understand his options and set up a manageable payment plan instead of just demanding the full amount.

I have to admit I was totally wrong about Claimyr. After dismissing it as a scam, I was desperate when the IRS put a lien on my house for unfiled returns from 2018-2021. Called the IRS myself 9 times over two weeks and never got through. Finally tried Claimyr out of desperation and had an IRS agent on the phone in 35 minutes. The agent set up a partial payment installment agreement that I can actually afford - $412/month instead of the $1700 they were demanding in their letters. They also explained how to request abatement for some of the penalties once I've been in compliance for a while. Honestly shocked that I went from ignoring the problem to having an actual solution in one afternoon after stressing about this for months.

Just want to add that your boyfriend should seriously consider getting into compliance ASAP using the IRS Voluntary Disclosure Program. My cousin thought the same "too small to notice" thing until the IRS froze his accounts and garnished his wages - they took 75% of his paycheck! He couldn't even pay rent. The penalties are so much worse when they come to you versus when you go to them voluntarily. The interest compounds daily too, so that debt is just growing every single day he waits.

One thing nobody's mentioned yet is state taxes. If he's not filing federal, he's probably not filing state either. Some states are WAY more aggressive than the IRS about collections. My brother ignored California state taxes for just 2 years and they suspended his driver's license and professional license. Couldn't legally drive or work in his field until he set up a payment plan.