Have him file the return. If he doesn't owe, he should be ok. If he owes, they will be on him like flies on sh**. If he doesn't file and gets caught, they attach HUGE penalties on it. My husband didn't file for the 8 years prior to us getting together and boy, did he take a hit. I wouldn't marry him until we had the bills paid, otherwise, as his wife, they could take my stuff too.