First of all - you need to determine if you owe taxes or have tax due for each of these years. If you have tax due - please remember that you may file your return within three years after the due date and still claim a refund.
If you owe taxes - please be aware that there is no statute of limitation for the IRS to assess additional taxes, penalties, and interest - if you have not filed your tax return. If the tax return was timely filled - the IRS generally has three years after the tax return is due to assess additional taxes and ten years to collect taxes, penalties and interest.
the IRS would impose following penalties - only if you have tax due:
If taxpayers are unable to pay a tax debt in full - there are several options:
An installment agreement would allow you to make a series of monthly payments over time. The IRS offers various payment options such as:
A one-time installment agreement fee of $105 will be charged when you enter into an installment agreement unless you choose to pay through a Direct Debit from your bank account, in which case the fee is $52.00. Taxpayers with income at or below 250% of the Department of Health and Human Services poverty guidelines can apply to pay a reduced user fee of $43.
You may also request a statutory extension of time to pay tax for up to 6 months if you show that it will cause you undue hardship to pay the tax on the date it is due. Undue hardship means more than inconvenience. You must show that you will have substantial financial loss if you pay your tax on the due date. You will need to submit Form 1127 , Application for Extension of Time for Payment of Tax, a complete statement of all your assets and liabilities at the end of last month; and an itemized list of money you received and spent for three months before you requested this extension.
If you are unable to pay a tax debt in full and an installment agreement is not an option, you may be able to take advantage of an offer in compromise (OIC). Generally, an OIC should be viewed as a last resort after taxpayers have explored all other available payment options. The IRS resolves less than 1% of all balance due accounts through the OIC program.
An OIC is submitted on Form 656, Offer in Compromise. Form 656 is a complete information package also containing Forms 433-A and 433-B, Collection Information Statements, instructions, and a worksheet.
Please find some helpful information here - http://www.irs.gov/businesses/small/article/0,,id=109622,00.html
You probably need to hire a local CPA or Enrolled Agent to represent you with the IRS.