Yes. The IRS considers you a non-filer if you haven't filed your taxes. This could be a jailable offense. But don't lose hope! A knowledgeable tax professional can get you in compliance, even if you have not filed in years. I only represent people who want to be, or are on the straight and narrow with the IRS in terms of filing requirements. In fact, the IRS will not consider a collection alternative unless your filings are up to date.