I have been working for the past 3 years under 1099 and have not
filed. A whole bunch of personal reasons. I now want to get right with
the IRS. Where do I begin. I claimed income but have not paid the tax
and now need to start making payments.

Dear cnelboston-ga:

If you have not paid taxes for the past three years, it's very wise of
you to decide to get that fixed now. The reason why is that tax
refunds have a statute of limitations of three years. Past that, and
the IRS doesn't have to give you a refund at all!

Before I give you any informaton on delinquent taxes, I first highly
recommend going to a licensed CPA for some professional advice. I have
included links to resources on that at the end of my answer. Although
a Google Answers search may turn up hard to find information on the
internet, it can not replace professional tax advice. I have found a
few resources, however, to get you started.:

Information taken from Taxes.com indicate that you should file your
overdue 1040s as if you were filing them for the first time:

"What about if the IRS hasn't filed a return for you? The same basic
rules apply. Simply file a return just like any other one. If you
don't have the information to file (W-2s, 1099s etc.), in most cases
we can get the documents from the IRS. It takes up to 45 days, but the
IRS usually has wage and withholding information going back at least
seven or eight years."
You can read more about non-filers on Taxes.com here: 
http://www.taxes.com/non_filer.htm

For tax settlement informaton, be sure to visit their page on
compromise agreements:
http://www.taxes.com/offer_in_compromise.html

and Payment Agreements:
http://www.taxes.com/payment_agreements.html

UncleFed.com has a great article on the hazards of not filing your
taxes, and possible solutions against these hazards. An excerpt:
"The HAZARDS of waiting to get caught will vary with the number of
non-filed years, reasons for not filing, records available, and levy
resources. By waiting, you are allowing the IRS to calculate your tax
based upon the information they have available or can estimate."
http://www.unclefed.com/AuthorsRow/GretaHicks/nonfile.html

There's a very informative article that perhaps doesn't go in to as
much detail as Taxes.com on the options for delinquent tax payers, but
would be probably wise to check out for informaton on IRS settlements
at ReduceMyTaxes.com:
http://www.reducemytaxes.com/irssettle.htm

For some official government information on delinquent tax payment,
check out the "Collection Financial Standards" page on the IR:
http://www.irs.gov/individuals/display/0,,i1%3D1%26genericId%3D13431,00.html

I hope this is enough to get you started. Again, your best course of
action at this point would be to hire the service of a registered CPA.
Some places offer free consultation for delinquent tax payers, so
you'll have nothing to lose. For example, Taxes.com offers "free
consultations for those with back taxes." For more links, check out
the "Tax Negotiation and Representation" directory in Google:
http://directory.google.com/Top/Business/Accounting/Tax_Negotiation_and_Representation/


Google Search Terms:
   
   "have not filed" taxes
   ://www.google.com/search?num=100&hl=en&as_qdr=all&q=%22have+not+filed%22+taxes+years


I hope this is what you were looking for. If you need any
clarifications, please don't hesitate to ask. I would be more than
happy to assist you further.

Best Regards,
blader-ga

Jschmuck is quite correct.  Last September I attended a Collection Due
Process Hearing to contest an IRS claim of taxes and penalties owed. 
I placed the Internal Revenue Code on the desk of the Appeals Officer
for the IRS Portsmouth Disctrict, NH, and asked him to identify the
Code Section that makes anyone liable for the income tax.  He was
incapable of doing so, and simply disregarded my request.

Anyone with the IQ of a fence post can see through this federalistic
extortion racket if they ask the right questions.  Fortunately the
officers of all three branches of the federal government can depend on
the ignorance of the majority of Americans to perpeturate the income
tax myth.  But tens, if not hundreds of thousand of Americans are no
longer voluntarily paying extortion.  I stopped seven years ago.

The federal income tax is based on fraud, illegally enforced, and
sustained by a totally corrupt judiciary.  The overwhelming evidence
of this ruse is supported by the sworn testimony of three former IRS
agents,and several lawyers and CPAs in a recent public hearing
conducted by We The People for Constitutional Education.  See and hear
the testimony by going to www.givemeliberty.org and judge for
yourself.

Cordially yours,
KW

Dear cnelboston-ga

First, I'm happy you didn't pay the income tax yet, and you won't have
to,
here's why.

You are assuming to be liable for and required to pay the income tax.
In the U.S. the income tax system is basedon "voluntary assessment and
payment not upon distrain".

What does this mean?
It means that if you file a 1040 every year, you are self assessing
yourself
and swearing under penalty of perjury that you owe the amount shown.
Think about it! How could the government compel you to give
information about yourself, include earnings, medical bills and other
items you deduct from your 'gross income'.

During the past 8 months I have read and researched about the legality
of the income tax in the US. Here are my conclusions:

  . There is no law that makes any american liable for the income tax;
    To prove that get the Internal Revenue Code aka 26 USC and look in
    the index at the begginning under liability. You'll find pages and
    pages of liabilities, including for the alcohol, tobacco, fuel,
firearms
    wagering etc. etc. But none for the income tax.

  . Nobody is 'required' to file a 1040 because such reqirement would
violate
    your 4th and 5th amendment rights.

  . As self employed you are not required to make quarterly estimated
tax
    payments.

  . No accountant knows anything about the income tax. They're just
bookkeepers.
    Plus those who know about the situation won't tell you the truth.
How much
    do you think they could charge to tell you that you don'thave to
pay i-tax
    or file a 1040. Tax lawyers are even worse. Ask any of them to
point to
    the code section that makes you liable and they won't. Section 1
merely
    imposes the tax. Walk into an HR block office and ask the same
question.
    Chances are you'll be escorted out. If anyone point to a code
section that
    make you liable, you can claim several $5000 rewards on the net.

  . No IRS agents has any delegation of authority to audit your
return, change
    any number thereon or inspect your books and records. All such
authority is
    vested in the "secretary of the Treasury". They also lack any
"enforcement
    pocket commission".

But how to drop out?

File what's called a zero-return. This method has been developed by
Irwin Schiff, author of several books ("The Great Income Tax Hoax",
"The Giggest Con" and "The Federal Mafia"), and tha nation's leading
authority on the income tax.

I your case I suggest you file ammended 1040 returns, the form 1040X
for the years you have mentionned. But you need to know how. Call
freedom books at
1-800-TAX-NOMO, ro visit www.paynoincometax.com get "The Federal
Mafia" and get educated. I have no financial interest in that
business. Another recommendable service web site to stop paying the
income tax is www.eddiekahn.com. Related sites are
www.givemeliberty.com and www.takelifeback.com.

I filed my first zero-return 4/15/2002 for tax year 2001 and have no
withholdings taken out of my paycheck except for FICA.

Now if you want to volunteer and pay the income tax, go ahead, but
every
american should know that it's voluntary and assert his rights under
the Constitution for the United States.

Whatever your ultimate decision will be, I hope you will research the
matter yourself and thus make and educated decision.

I'll be happy to provide additional information to anyone interested
in the matter. Visit the web sites I mentionned above for more
information. Pretty much all your questions will be answered there.

J.S.