Although 10% of U.S. taxpayers requested a 6-month filing extension, they represent approximately 80% of the total adjusted gross income tax liability. In our practice, we have been able to help individuals who failed to file a tax return one year and thereafter were hesitant to file. The IRS has a Voluntary Disclosure Practice (VDP) which provides a means to potentially avoid criminal prosecution. The VDP is not available if the IRS has already opened a civil examination or criminal investigation. Avoid the stress and fear of a criminal prosecution by seeking our help.