Hi,
I have not filed a tax return in 2009,2010 and have yet to file for 2012. I am self employed as a home inspector and have done a poor job of keeping any real books or records. I have a company name that is registered with the state of Colorado. More often than not the checks I receive are made directly to my personal account, cash is given about 10% of the time which goes into my personal account, and the remainder I have received written to my business account. I have started to do very well over the last year and a half and have probably made close to 100k the last year. I am very scared as I'm trying to get on track and do the right thing but not sure who to talk to or where to begin?

Begin with a CPA who can go over your books and determine what you owe. I would hire someone who negotiates with the IRS so you can negotiate a settlement.

But if you continue not to file, it will be caught and the penalties, which could include jail for tax evasion, will be greater.

Yes a good CPA should be able to go over your personal and business checking accounts, make some educated estimates at earnings ( or losses) for prior years.

But you do need to file.

A CPA IS an option, but an experienced tax professional, especially an enrolled agent, can do the same job for a LOT less in terms of fees.

You must file all the required tax returns and pay the tax due with interest and penalty. Earlier you do, better it is.
You can not negotiate a settlement with IRS. You can request only for the waiver of penalty, if you have a good reason for filing late. Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor (http://taxipay.blogspot.com/2008/04/tax-filing-by-self-employed-sole.html)