I would like to ask you a question regarding citizenship N-400 form. On that form N-400 we have a question, Since becoming LPR, have you ever failed to file taxes(state, federal, local) . But I failed to file state taxes before getting my Green card due to miscommunication with my cpa. They filed Federal , but not state. I got my Green card in Feb 2010. But I failed to file state taxes in 2004. When I received letter from IRS in Nov 2010 , I realized my mistake and paid off the difference in Dec 2010. I don''t owe anything right now . So my question is will this cause any problem when I apply for citizenship? And do I have to mention Yes for the above questions even though I failed to file state taxes (in 2004) before getting my Green card ( Received in 2010) ? Please advise.