I owed a much smaller amount, around 3,400 from 2004...year I had back surgery and was out 6 months, was getting disability integrated with my pay, actually made more money...why, because not enough was withheld. Avoided it, IRS never did anything (even got a refund last year), but when it was obvious I was going with FHA for a loan knew I needed to take care of it. It was over 2000 on interest and penalties...which I paid (borrowed from 401k) and am in the process of appealing to have lowered (not heard anything, 2 months). Anyway, I do have to say, I have piece of mind. Not scared to get the mail, etc. I would urge anyone in the same situation to take care of it, the interest racks up really, really fast. In your fathers situation, I would recommend he get a professional to help.