I made an Offer of Compermise I made an Offer of Compromise and it was granted to me by the I.R.S. In 2011
I was instructed to file a Tax Return for the next five years. But the following year I was approved for SSI Disability. I received back pay which included 2010 and 2011. Do I have to file an amended Tax Return for 2010 and do I file a Tax Return for 2011? Because I have to comply with my agreement to file a Tax return for the next five years even if I do not work?

You file your current tax year (2011) tax return and report the SSDI back pay in the year you got it (2011).