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If HOA was officially registered - and NO tax returns were filed - for all past years it is treated as a corporation and woudl be required to file corporate tax returns.
I have to mention - if you will start filing - there will be additional penalties for filing late, but consider your situation - I think it is possible to have penalties abated.
I would strongly suggest to retain a local CPA to work with the HOA and representing the HOA with the IRS.