I cannot afford to pay my taxes. Should I still file a tax return?

Yes. If a tax return has not been filed, the statute of limitation for that particular tax year has not yet started. This means that there is no limit to the amount of time that the IRS can pursue you. In addition, if you have any delinquent tax returns, the IRS will not negotiate with you. You must be current with your filing for the IRS to consider an Offer in Compromise or even an Installment Agreement.