Your friend needs more help than we can give in this user forum. He needs to see a really good local paid tax professional (not some seasonal storefront place) and get help from a pro. A professional can help sort out what is surely a mess and then help him negotiate with the IRS.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
