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My friend began paying taxes last year - he owes for 10 years back, but he just paid back for the last 3 years. He works as a self employee and earning 40-80 K/year. What are the chances they are going to catch him if they ever will ? How come they did not noticed 10 years of unpaid taxes and 1099 forms people gave him every year? Couldn't they see by his SSN there are some missing taxes of past years?How does IRS check for such a delinquency?