I recently answered another question about back taxes on Lawyers.com and I recommend you review it to learn what you need to do if you receive a letter from the IRS.
Question: “Would I owe taxes to the IRS if someone in Chamblee, GA prepared my 2008 taxes and now the IRS is stating that I owe them back taxes, interest & fees?”
Answer: 1. Unfortunately, even if a licensed tax preparer prepared your tax return, you may still be required to pay your tax liability if the IRS correctly determines you owe the liability. As the taxpayer, it is your responsibility to submit an accurate tax return, this means even if you didn’t prepare the return and know about the mistake, you are still on the hook for the tax liability. Before you pay the tax the IRS claims you owe, you may want to have a CPA or tax attorney review the returns to determine if the IRS is correct in their assessment.
2. As a general rule, tax preparers could be liable for incorrect returns if it was negligent or intentional. I would speak to a civil litigation attorney for more information.