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Is it illegal to not file taxes?

Asked by ItalianPrincess1217 (11979points) January 20th, 2012 from iPhone

If someone worked most of the year and would have been getting money back from federal and state but did not file at all, is that illegal. Are there penalties for this? If it’s been a few years can that person still file? If they don’t have their w2’s how would they obtain them or get copies?

This is for NY state if that matters.

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