Nut, I don't exactly know what the risks are. A tax fraud will be taken as serious crime and is enough to give trouble of life time (may be $$$ in fines and some time in jail). However, if didn't get noticed for five years, IRS is probably not coming behind you any more. There are so many big fish in the ocean. You can send me an email and can discuss next week. I am little bit constrained with time as I have to submit my dissertation next week. Sajha is very addictive... just can't stop looking for few threads a day.