My boyfriend file taxes in 2005 because he worked that year and he got a notice from the IRS that he owes money. He mailed in a request for a payment arrangement and in turn received a letter telling him that they could not conclude if he was eligible as the could not find a 2006 return. He did not work that year and did not file a return. Now what happens?

Thanks.

Call IRS and tell them that 2006 return was not filed as he did not work that year.
It is always better to pay the amount due else it will multiply because of interest and penalty.

Agree with MuKatA.

Thank you both.

Glad to help!