By Lynne Adkins

PHILADELPHIA (CBS) – A new tax season is underway and if you haven’t filed for years, it’s not too late to come clean with the IRS.

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Russell Hauer a CPA from Conshohocken says he finds three main reasons why people don’t file their tax returns.

“They either owe money and don’t have it to pay or they had a change of circumstance they just didn’t focus on it — husband died, wife died, somebody in the family had cancer, you know like a variety of reasons — some are just lazy and just didn’t get to it.”

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If you owe taxes you’ll have to pay what you owe along with interest and penalties and he says that adds up quickly, but you may be able to work out a payment plan with the IRS.

If you are owed money and haven’t filed, you have three years to do that or the cash is gone.

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Best advice: file your return even if you don’t have the money to pay what you owe, it may be possible to work out the details later.