Hello and thank you for using Just Answer. The IRS will normally send a series of notices to non-filers and stop-filers requesting that returns be filed. If the taxpayer fails or refuses to respond to the notices, the IRS has several ways to deal with the delinquency. It may prepare the tax return for the taxpayer based on the information documents filed by payers, or attempt to contact the taxpayer by telephone, or assign the case for field investigation. Internal Revenue Code Section 6020(b) authorizes the IRS to prepare an individual income tax return on behalf of the taxpayer. An income tax return may be prepared, signed and assessed without issuing a statutory notice of deficiency.
You should report the income that you earned in 2002 and deduct all of your expenses you incur to earned the income in 2002. You do not know the information the IRS have on you or the income you earned in 2002. They might have the financial record of the company you work for online in 2002.