I know some people that file every few years so they get a big check. I don't think this is a good idea since the IRS is just making interest on your money. You have 3 years to claim a tax refund. The IRS doesn't say anything when they owe you and they won't come find you to give you a refund.
Now if you owe money, you could be racking up some HUGE penalties. If you do owe, they can set up a payment plan.
IRS penalties More on tax lawsTax Law References
* Internal Revenue Code, Section 6501 (3-year audit statute),
* Section 6502 (10-year debt collection statute), and
* Section 6511 (3-year refund statute).
You can call the IRS and ask them questions directly. They are very helpful.
Telephone Assistance for Individuals:
Toll-Free, 1-800-829-1040
Hours of Operation: Monday – Friday, 7:00 a.m. – 10:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).