If you owe, be sure to file on time, even if you cant pay the money! Then you can avoid the failure to file penalty.
Taxes are like pregnancy, you cant ignore it and expect it to go away..... the taxes just keeps getting bigger and bigger (with penalty and interest adding each day) until you deal with it.
File on time and if necessary, get on a payment plan with IRS. They're generally easy to deal with as long as you don't ignore them!